The invention relates to a wiring substrate and a method of manufacturing the same. The object of the present invention is to suppress generation of whiskers at the time of formation of the plurality of wiring layers through etching, so as to prevent formation of a short circuit between the plurality of wiring layers and to prevent undercut of the film-like conductor portions of the wiring layers, to thereby increase the adhesion strength between the plurality of wiring layers and the substrate. The wiring substrate includes a substrate main body having a first main face and a second main face opposite the first main face; a plurality of first-main-face-side wiring layers which each includes a resistor formed on the first main face, a grounding metal layer formed of a metal having a resistance lower than that of the resistor and a conductor layer formed on the grounding metal layer; a second-main-face-side wiring layer formed on the second main face; and a via which is formed in the substrate main body and which establishes electrical connectivity between the first-main-face-side wiring layers and the second-main-face-side wiring layer. The wiring substrate further includes a conductive covering layer which covers an upper surface and substantially covers the side surfaces of each of the first-main-face-side wiring layers.