A resist protective coating material is provided comprising a polymer having a partial structure of formula (1) wherein R0 is H, F, alkyl or alkylene, and R1 is fluorinated alkyl or alkylene. In a pattern-forming process, the material forms on a resist film a protective coating which is water-insoluble, dissolvable in alkaline developer and immiscible with the resist film, allowing for effective implementation of immersion lithography. During alkali development, development of the resist film and removal of the protective coating can be simultaneously achieved.