For improving adhesion between a protective layer having a portion coming into contact with ink in a substrate for an ink jet head, and a resin layer thereby ensuring reliability in quality over a prolonged period, the invention provides a substrate for an ink jet head including a heat-generating resistor constituting a heat generating portion, an electrode wiring electrically connected with the heat-generating resistor and an upper protective layer provided on the heat-generating resistor and the electrode wiring across an insulating protective layer, wherein after forming an upper protective layer in which a Ta layer is laminated on a layer formed by a TaCr alloy, said Ta layer is selectively patterned and selectively removed so that the liquid flow path member is formed in a portion where the layer formed by said TaCr alloy is exposed by said removing.