A resist composition comprises a polymer comprising recurring units having formula (1) wherein R1, R4, R7, and R14 are H or methyl, R2, R3, R15, and R16 are H, alkyl or fluoroalkyl, R is F or H, R5 is alkylene, R6 is fluorinated alkyl, R8 is a single bond or alkylene, R10 and R11 are H, F, methyl or trifluoromethyl, R12 and R13 are a single bond, —O— or —CR18R19—, R9, R18, and R19 are H, F, methyl or trifluoromethyl, R17 is alkylene, X1, X2 and X3 are —C(═O)—O—, —O—, or —C(═O)—R20—C(═O)—O— wherein R20 is alkylene, 0≦(a-1)