A resist composition comprises two or more polymers containing a first polymer and a second polymer and a compound that when exposed to actinic rays or radiation, generates an acid, wherein when the resist composition is formed into a dry resist film, the mixing ratios of at least the first and second polymers in the resist film exhibit a gradient distribution such that the mixing ratios continuously change in entirety or partially in the direction of the depth from the surface of the resist film on the air side toward a support, and wherein the mixing ratio of the first polymer at a superior portion of the resist film is higher than that of the second polymer, while the mixing ratio of the second polymer at an inferior portion of the resist film is higher than that of the first polymer.