A bonding pad and flip chip pads in which the surfaces are formed by different metals are juxtaposed on a substrate. The substrate is immersion-treated with a first adhesive treatment liquid which contains an adhesive giving compound for reacting with only a metal surface and giving adhesion properties and is adjusted to a pH value for forming adhesive layers on both of the metal surfaces of the flip chip pads and the bonding pad. Solder powder is attached to the adhesive layers formed on each of the metal surfaces of the pads. Then, the substrate is again immersion-treated with a second adhesive treatment liquid which contains an adhesive giving compound for reacting with only a metal surface and giving adhesion properties and is adjusted to a pH value for forming the adhesive layers on the metal surfaces of the flip chip pads while peeling the adhesive layer of the metal surface of the bonding pad. Subsequently, the solder powder attached to only the flip chip pads is melted by performing reflow after the solder powder is attached to the adhesive layers formed on only the flip chip pads.