A positive resist composition comprising (A) a resin which contains all of the repeating units represented by formulae (I) to (III), and becomes soluble in an alkali developer by the action of an acid, and (B) a compound capable of generating an acid upon irradiation with an actinic ray or radiation; and a pattern forming method using the composition. A represents a group capable of decomposing and leaving by the action of an acid, each R1 independently represents hydrogen or a methyl group, R2 represents a phenyl group or a cyclohexyl group, m represents 1 or 2, and n represents an integer of 0 to 2. By virtue of this construction, a resist composition ensuring high resolution, good pattern profile, sufficient depth of focus, little defects after development, and sufficiently high plasma etching resistance is provided.