The utility model discloses a metal tube resistor element, which relates to the technical field of resistors, and is characterized in that a metal tube filled with a resistance wire and insulating powder can be lengthened, so that the wall thickness of the metal tube is reduced, the diameter of the metal tube is reduced, the concave degree of a blind end is increased, and the insulating powder inthe metal tube is pressed more tightly. The two leading-out terminals penetrate out of the same port of the metal tube, so that the occupied space is small, the connection is convenient, and the use requirement of resistor single-head leading-out is met. In the process of lengthening the metal tube, the inner wall of the metal tube applies extrusion force to the insulating powder inwards, the insulating powder in the metal tube is pressed more tightly, and the defect that the insulating powder in the middle of the metal tube is loosened is overcome. And the side wall of the metal tube also applies extrusion force to the blind end, so that the inward concave degree of the blind end is higher, the insulation powder is compacted inwards, the tighter the insulation powder is, the faster the speed of transferring heat generated by the resistance wire to the metal tube through the insulation powder is, and the heat conduction and heat dissipation effects are improved.