Salt and photoresist composition comprising the same

A salt represented by the formula (I):

• wherein R1 and R2 independently each represent a fluorine atom or a C1-C6 perfluoroalkyl group, L1 represents a single bond, a C1-C6 alkanediyl group, a C4-C8 divalent alicyclic hydrocarbon group, —(CH2)t—CO—O—* or —(CH2)t—CO—O—CH2—(CH2)u—*, one or more —CH2— in the alkanediyl group and —(CH2)u— can be replaced by —O—, t represents an integer of 1 to 12, u represents an integer of 0 to 12, * represents a binding position to Y, Y represents a C3-C18 monovalent alicyclic hydrocarbon group which can have one or more substituents, one or more of —CH2— groups in the monovalent alicyclic hydrocarbon group can be replaced by —O—, —CO— or —SO2—, R3, R4, R5, R6 and R7 each independently represent a hydrogen atom, a hydroxyl group, a C1-C6 alkyl group, a C1-C6 alkoxy group, a C2-C7 alkoxycarbonyl group or a C2-C12 acyloxy group, and one or more of —CH2— groups in the alicycle containing S+ have been replaced by —O— or —CO—, n represents an integer of 1 to 3, s represents an integer of 0 to 3, and R8 is independently in each occurrence a C1-C6 alkyl group.