A method of making a current sensing chip resistor is composed of a resistor manufacturing process which is constituted by a pre-process and a post-process. In addition, a thin-film process is used for the resistor manufacturing process, and the aluminum nitride substrate is used in the thin-film, in association with a technique of flip chip structure of single-side manufacturing process, enabling the resistor to be provided with performances of a high power, a high precision, a high thermal conductivity, a low temperature coefficient, a low noise, and a saving of utilization space of PCB (Printed Circuit Board).