The invention provides a buried
resistor, a manufacturing method thereof and a
printed circuit board. The manufacturing method comprises the following steps: providing an inner-layer substrate;
cutting the inner-layer substrate, laminating a thin dry film on the surface of one side of the
copper layer of the inner-layer substrate, performing first patterning treatment,
etching to remove the
copper layer and the resistive layer which are not protected by the thin dry film after the first patterning treatment, and stripping the thin dry film to obtain a first semi-finished product; pressing a thick dry film on the surface of one side of the
copper layer of the first semi-finished product, then carrying out second patterning treatment, then
etching to remove the copper layer which is not protected by the thick dry film after the second patterning treatment, and stripping the thick dry film to obtain a second semi-finished product; and depositing a layer of solder
resist ink at the etched part of the copper layer of the second semi-finished product to enable the solder
resist ink to cover the exposed resistive layer, then performing resistance inspection, and then laminating a high-frequency material layer on the surface of the solder
resist ink to obtain the buried
resistor. According to the invention, the protection of the buried
resistor and the effective control of the resistance value of the buried resistor are realized.