A system and method is disclosed for manufacturing thin film resistors using a trench and chemical mechanical polishing. A trench is etched in a layer of dielectric material and a thin film resistor layer is deposited so that the thin film resistor layer lines the trench. A thin film resistor protection layer is then deposited to fill the trench. Then a chemical mechanical polishing process removes excess portions of the thin film resistor layer and the thin film resistor protection layer. An interconnect metal is then deposited and patterned to create an opening over the trench. A central portion of the thin film resistor protection material is removed down to the thin film resistor layer at the bottom of the trench. The resulting structure is immune to the effects of topography on the critical dimensions (CDs) of the thin film resistor.