Immersion barrier coats were formulated and evaluated on ArF photoresist in view of interaction between photoresist and top coats. Acrylate polymers having an acid-labile protecting group, an acid group, and a polar group were synthesized to realize water barrier property and developability. To compensate the insufficient developability, thermal acid generator was included as an additive that can enhance the developability of the acrylate top coats by post exposure bake. In the course of the material evaluation, it became evident that carboxyl acid group in the top coat base polymers has great influence on photoresist profiles, and this result was fedback to a new acid group, deuterated carboxyl acid, that is suitable for both ArF wavelength and EUV wavelength. When top coat materials having deuterated carboxyl acid were applied on ArF photoresist, fine pattern profiles were confirmed. Further, an extension of barrier coating concept to EUV lithography as outgas barrier coats was examined on an EUV photoresists test sample. These outgas barrier coat materials do not include fluorine atoms, therefore, achieves good transparency at EUV wavelength.