In the case of a precision ac-resistance measurement, it is important to determine the change of resistance between ac and dc for the error factors refer to angular frequency ω because the resistance is normally calibrated at dc. The change of the resistance may be evaluated by the use of an ac-dc transfer resistor, of which frequency characteristics are calculable from the dimensions and the materials. This paper describes a parallel-wire-type ac-dc transfer resistor developed at the ETL using Ni-Cr alloy wire-resistor. The change of the resistance from dc up to 2kHz was estimated to be less than 1 part in 10-8.
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