Provided are a salt capable of producing a resist pattern with satisfactory CD uniformity (CDU), an acid generator, and a resist composition comprising the same. Disclosed are a salt represented by formula (I), an acid generator, and a resist composition comprising the same: wherein R4, R5, R7 and R8 each represent a halogen atom, a haloalkyl group or a hydrocarbon group; A1 and A2 each represent a hydrocarbon group, the hydrocarbon group may have a substituent, and —CH2— included in the hydrocarbon group may be replaced by —O—, —CO—, —S— or —SO2—; ml represents an integer of 1 to 5, m2, m4, m5 and m8 represent an integer of 0 to 5, m7 represents an integer of 0 to 4, 1≤m1+m7≤5, 0≤m2+m8≤5; and AI− represents an organic anion.