The invention belongs to the field of power systems and enterprise power supply systems, and in particular discloses a neutral point and high damping resistor. A high damping resistor is connected inseries to the neutral point and the ground of a primary side or a secondary side of a transformer, and is then grounded through a current transformer. The high damping resistor has a resistance changeno more than +-2% at high temperature, and is also provided with a current meter and a thermometer, and the like. In case of high temperature, the resistance change is small and does not exceed +-2%.If the damping range is expanded, the high damping resistor is suitable if the ratio between capacitance current IR and IC that reaches 1:6 which is much greater than 1:1. The high damping resistor can be widely applicable to capacitance current of a unit voltage class system, better and effectively protects unit voltage class systems at large, can improve continuity and reliability of power supply of most of the systems, can lower incidence rate, increases power supply reliability, and greatly reduces economic loss. The high damping resistor can effectively suppress high frequency electric arc restrike overvoltage, can resist high temperature, obviates the need for expanding the space for heat dissipation, has a small size, and can save material cost.