A pattern forming method which uses a positive resist composition comprises: (A) a fluorine-free resin capable of increasing its solubility in an alkaline developer under action of an acid; (B) a compound capable of generating an acid upon irradiation with an actinic ray or radiation; (C) a fluorine-containing resin having at least one group selected from the group consisting of (X) an alkali-soluble group, (XI) a group capable of decomposing under action of an alkali developer and increasing solubility of the resin (C) in an alkaline developer and (XII) a group capable of decomposing under action of an acid and increasing solubility of the resin (C) in an alkaline developer; and (D) a solvent, the method comprising: (i) a step of applying the positive resist composition to a substrate to form a resist coating; (ii) a step of exposing the resist coating to light via an immersion liquid; (iii) a step of removing the immersion liquid remaining on the resist coating; (iv) a step of heating the resist coating; and (v) a step of developing the resist coating.