The present invention provides a thin film resistor, a semiconductor element, and a method of manufacturing the same, wherein the semiconductor element having the thin film resistor includes a substrate having a first region and a second region. The second region is provided with at least one metal oxide semiconductor field effect transistor. The first region includes a plurality of first conductor structures, a first dielectric layer, a resistance layer, a second dielectric layer, and a plurality of contact windows. The first conductor structure is located on the substrate of the first region. The first dielectric layer covers the first conductor structure to electrically isolate the first conductor structure. The resistive layer is located on the first dielectric layer. The second dielectric layer is located on the resistive layer. The contact windows run through at least the second dielectric layer and are electrically connected to the resistance layer.