A material for forming a superfine pattern, a photosensitive resin composition, a pattern treatment composition and a formation method of superfine pattern are provided. The material for forming a superfine pattern includes a first layer and a second layer. The first layer includes a photosensitive resin composition (I). The photosensitive resin composition (I) includes an alkali-soluble phenol formaldehyde resin (A), a sensitizer (B), a hydroxyl-containing additive (C) and an organic solvent (D). The second layer includes a pattern treatment composition (II). The pattern treatment composition (II) includes a crosslinking agent (M), a water-soluble resin (N), a thermal acid generator (P) and water (Q). The hydroxyl-containing additive (C) includes a compound represented by following Formula (C-1). The crosslinking agent (M) includes a melamine-based crosslinking agent.

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In Formula (C-1), the definition of R.sup.1 to R.sup.4 is the same as defined in the detailed description.