A resistor element is provided, comprising a substrate including an upper surface and lower surface opposite to each other; a pair of electrodes separately disposed on the upper surface; at least one first groove extended from the upper surface to lower surface and defined by first side walls and a first bottom surface, wherein the depth from the upper surface of the substrate to the first bottom surface is a first depth; and a resistant layer disposed on the upper surface and electrical connected to the pair electrodes. The resistant layer covers the first side wall, the first bottom surface and part of the upper surface. The substrate with grooves increases the current path of the resistant layer, so that the resistor element having higher resistance can be obtained.