A VARIABLE RESISTANCE ELEMENT IS PROVIDED IN WHICH A FILM OF MATERIAL OF UNKNOWN RESISTIVITY IS DEPOSITED ON A SUITABLE PLATE IN VARYING WIDTHS, A PORTION OF THE FILM BEING IN A GENERAL SERPENTINE PATTERN. A SLIDABLE CONTACT OF SUITABLE WIDTH AND HEIGHT ENGAGES THE RESISTANCE FILM AND IS MOVABLE RELATIVE THERETO IN A GIVEN PATH FOR VARYING THE RESITANCE VALUE IN A SMALL STEP-WISE MANNER. A RESISTANCE ELEMENT OF EXTENDED RANGE MAY BE PROVIDED BY THE ADDITION OF RESISTANCE FILM AREAS BETWEEN INCOMPLETE LOOPS OF THE SERPENTINE PATTERN OR ADDED TO COMPLETE THE LOOPS, THE MATERIAL OF THE SECOND FILM HAVING A HIGHER RESISTIVITY THAN THE FIRST FILM. THE SIDE PREFERABLY, ENGAGES ONLY THOSE PORTIONS OF THE FIRST RESISTANCE FILM IN THE PREDETERMINED PATH.