The present invention is a positive resist material containing a compound having two or more urethane groups and having two or more carboxy groups that are each substituted with an acid-labile group and are bonded to the urethane groups via a linking group. This provides: a positive resist material that has higher sensitivity and higher resolution than conventional positive resist materials and smaller edge roughness and CDU, and allows excellent pattern profile after exposure to light; and a patterning process.