The present disclosure relates to the technical field of semiconductors, and provides a method of processing a photoresist layer, and a photoresist layer. The method of processing a photoresist layer includes: forming a photoresist layer on a target layer, where the photoresist layer includes a first part close to the target layer and a second part away from the target layer; performing first exposure processing on the photoresist layer, and forming an exposure image in the first part of the photoresist layer; processing the second part of the photoresist layer by using a first process, such that the second part forms a third part, where a photosensitivity of the third part is higher than that of the first part; and stripping the third part.