Resistor and manufacturing method thereof

A manufacturing method for a resistor integrated with a transistor having metal gate includes providing a substrate having a transistor, a transitional structure, and a dielectric layer covering the transistor and the transitional structure formed thereon, forming a recess in between two opposite polysilicon end portions in the transitional structure, forming a U-shaped resistance modulating layer and an insulating layer filling the recess, removing a dummy gate of the transistor and the polysilicon end portions of the transitional structure to form a gate trench and two terminal trenches respectively in the transistor and the transitional structure, and forming a metal gate in the gate trench and conductive terminals in the terminal trenches simultaneously.