Abstract: The present invention relates to a chip resistor and method for manufacturing the same. The method includes the following steps of: (a) providing a substrate and a resistor layer; (b) attaching the resistor layer to the substrate; (c) forming a first metal layer; (d) forming a plurality of through holes; (e) forming a connecting metal layer in the through holes to electrically connect the resistor layer and the first metal layer; (f) patterning the resistor layer to form a plurality of first resistor bodies; (g) forming a plurality of first protecting layers to protect the first resistor bodies; and (h) proceeding a singulation process along a plurality of cutting lines to form a plurality of chip resistors. Whereby, no alignment problem occurs and the yield can be raised.