This invention pertains to silsesquioxane resins useful in antireflective coatings wherein the silsesquioxane resin comprises the units (Ph(CH2)rSiO(3-x)/2(OR′)x)m (HSiO(3-x)/2(OR′)x)n (MeSiO(3-x)/2(OR′)x)o (RSiO(3-x)/2(OR′)x)p (R1SiO(3-x)/2(OR′)x)q where Ph is a phenyl group, Me is a methyl group; R′ is hydrogen atom or a hydrocarbon group having from 1 to 4 carbon atoms; R is selected from a carboxylic acid group, a carboxylic acid forming group, and mixtures thereof; and R1 is selected from substituted phenyl groups, ester groups, polyether groups; mercapto groups, sulfur-containing organic functional groups, hydroxyl producing group, aryl sulphonic ester groups, and reactive or curable organic functional groups; and r has a value of 0, 1, 2, 3, or 4; x has a value of 0, 1 or 2; wherein in the resin m has a value of 0 to 0.90; n has a value of 0.05 to 0.99; o has a value of 0 to 0.95; p has a value of 0.01 to 0.5; q has a value of 0 to 0.5; and m+n+o+p+q≈1.