The invention discloses a variable attenuator, comprising: a base, a first film resistor located on the base, an input terminal and an output terminal connected to the two ends of the first film resistor; the two ends of the first film resistor are further electrically connected to one end of a third film resistor and one end of a fourth film resistor; the other ends of the third film resistor and fourth film resistor are further electrically connected to one end of a second film resistor, the other end of the second film resistor is electrically connected to a ground terminal; the variable attenuator of the invention further comprises a first conductive sheet and a second conductive sheet that can be electrically contacted by the first film resistor and the second film resistor respectively and are used to change the resistance values of the first film resistor and second film resistor, respectively; the variable attenuator of the invention further comprises an insulator, wherein the first conductive sheet and the second conductive sheet are fixed thereon. The variable attenuator of the invention is suitable for use in various high frequency and microwave circuits and systems, and has the features of a wide frequency band, small size, easy fabrication, low cost, and so on.