Application of a top surface imaging process by silylation (TIPS) to ArF excimer lithography is desirable for ULSI production with minimum feature size below 0.12micrometers . It provides high etch resistance and controls non-uniform reflectivity in the multiple film layers over topography and shows superior characteristics in terms of adhesion and resist pattern collapse compared with single layer resist process of wet development. The processes for top surface imaging have been improved by many groups, however, the design of photoresist for TIPS in 193nm lithography has been considerably limited due to its characteristics like energy sensitivity, silylation selectivity. Positive-tone chemically amplified TSI resist of crosslinking type is more appropriate for sub-100nm lithography in consideration of adhesion and resist rigidity. A new class of positive phororesist containing polyvinylphenol and novel acetal type crosslinker of poly(3,3'-dimethoxypropene) was developed for 193nm top surface imaging process by silylation. This new resist containing acetal type crosslinker is quite different with those practiced in traditional DUV and ArF lithography. Novel crosslinker was synthesized from polyacrolein with a yield of 90%. And then the silylation properties and lithography performances of the resist were investigated for 193nm top surface imaging process using gas-phase 1,1,3,3- tetramethyl disilazane(TMDS) as a silylating agent. The minimum pattern size of 0.12micrometers L/S was defined after dry development at a sensitivity of 2 mJ/cm2 with annular illumination using ArF microstepper having 0.60 NA. In this paper, the material characteristics of novel resist containing acetal type crosslinker of poly(3,3'- dimethoxypropene) and lithographic performances is reported for 193nm top surface imaging process by silylation.