A polymer comprising repeat units having formula (1) wherein R1 and R2 are hydrogen or C1-C12 alkyl, or R1 and R2 may bond together to form a ring, and R30 is hydrogen or methyl is used to formulate a resist protective coating material. A protective coating formed therefrom on a resist film is water-insoluble, dissolvable in alkali aqueous solution or alkaline developer, and immiscible with the resist film so that the immersion lithography can be conducted in a satisfactory manner. During alkali development, development of the resist film and removal of the protective coating can be simultaneously achieved.