A negative pattern is formed by coating a resist composition comprising a polymer comprising recurring units of formulae (1) and (2) and a photoacid generator of formula (3) onto a substrate, baking, exposure, PEB and developing in an organic solvent. In formulae (1) and (2), R1 is H, F, CH3 or CF3, Z is a single bond, phenylene, naphthylene, or (backbone)-C(═O)—O—Z′—, Z′ is alkylene, phenylene or naphthylene, XA is an acid labile group, YL is H or a polar group. In formula (3), R2 and R3 are a monovalent hydrocarbon group, R4 is a divalent hydrocarbon group, or R2 and R3, or R2 and R4 may form a ring with the sulfur, L is a single bond or a divalent hydrocarbon group, Xa and Xb are H, F or CF3, and k is an integer of 1 to 4.