Disclosed are a salt represented by formula (I), an acid generator, and a resist composition including the same:




wherein R4 to R9 each represent a halogen atom, a haloalkyl group, etc., A1, A2 and A3 each represent a hydrocarbon group, the group may have a substituent, —CH2— in the group may be replaced by —O—, —CO—, —S—, etc., X4, X5 and X6 each represent —O— or —S—, m1 represents an integer of 1 to 5, m2, m3, m8 and m9 represent an integer of 0 to 5, m4, m5 and m6 represent an integer of 0 to 3, m7 represents an integer of 0 to 4, 1≤m1+m7≤5, 0≤m2+m8≤5, 0≤m3+m9≤5, and AI− represents an organic anion.