Abstract: The present invention relates to a method for manufacturing a chip resistor having a low resistance. The method includes the following steps: (a) providing a substrate having a top surface; (b) sputtering a conducting layer directly on the top surface of the substrate, so that the conducting layer and the substrate contact each other, wherein the material of the conducting layer comprises nickel or copper; and (c) plating at least one metal layer directly on the conducting layer, so that the metal layer and the conducting layer contact each other, wherein the material of the metal layer comprises nickel or copper, and the conducting layer and the metal layer provide a resistive layer. As a result, the resistive layer has a precise pattern, and the duration of sputtering is reduced, so the yield rate and the efficiency are improved and the manufacturing cost is cut down.