A printed wiring board comprises the insulating layer 11 (12); at least one resistance element 31.sub.1 (31.sub.2) comprising a metal as a main component has 0.5 to 5 .mu.m of a roughened surface in an arithmetic means height in the one surface, in -Z direction, and 5% to 50% of the arithmetic mean height in average thickness, which is embedded close to a surface on one side of the insulating layer 11 and a conductive pattern wired surface is composed of the one surface of the resistance element and the one side of the insulating layer 11; and the conductive pattern 35.sub.1 (35.sub.2), arranged on the conductive pattern wired surface, is connected to the terminal of the resistance element 31.sub.1 (31.sub.2). With this structure, it is provided the printed wiring board comprising the resistance element having an accurate and stable resistance value in a broader resistance value range.