An Al film is formed on a barrier metal covering a thin film resistor to have a first opening. A photo-resist is formed on the Al film and in the opening, and is patterned to have a second opening having an opening area smaller than that of the first opening and open in the first opening to expose the barrier metal therefrom. Then, the barrier metal is etched through the second opening. Because the barrier metal is etched from an inner portion more than the opening end of the first opening, under-cut of the barrier metal is prevented.