Performance requirements for extreme UV (EUV) resists will require the development of polymer platforms. A challenge in designing photoresists for EUV wavelengths is the selection of molecular structures that have minimal absorbance. For example, elements that are commonly used in photoresists at other wavelengths, such as oxygen and fluorine, are highly absorbing at similar to 13 nm making them problematic for EUV applications. In order to provide a tool for EUV resist design, this article presents a study of the absorbance of common photoresist structures and compares it to theoretical estimates of resist absorbance based on composition and density. On this basis, several potential structures suitable for EUV resists are assessed. (c) 2006 American Vacuum Society.