The invention discloses an SMD (surface mount device) resistor. The SMD resistor comprises a substrate, a first electrode, a second electrode and a third electrode, wherein the first electrode is arranged at one end of the substrate, and the second electrode is arranged at the other end of the substrate; the third electrode is arranged between the first electrode and the second electrode, a first resistor film is formed between the third electrode and the first electrode to form a first resistor, and a second resistor film is formed between the third electrode and the second electrode to form a second resistor. According to the SMD resistor of the embodiment of the invention, the use quantity of the resistors in a product can be effectively reduced, the material cost is saved, material control is facilitated, meanwhile, more PCB (printed circuit board) surface space can be saved, and realization of high-density product design is facilitated. The invention further discloses an SMD resistor bonding pad structure.