A surface mount resistor includes a resistance body, a first protective layer, a heat-transfer layer, a second protective layer and two electrode layers. The resistance body has a first end portion, a second end portion and a central portion between the first end portion and the second end portion. The first protective layer is disposed on the central portion of the resistance body, and the first end portion and the second end portion are exposed. The heat-transfer layer is plated on at least part of the resistance body. The second protective layer is disposed on at least part of the heat-transfer layer. The electrode layers are respectively arranged on the first end portion and the second end portion, and electrically connected with the heat-transfer layer.