A precision low capacitance resistor is formed, e.g., in a bulk substrate. An embodiment includes forming a source/drain region on a substrate, patterning a portion of the source/drain region to form segments, etching the segments to substantially separate an upper section of each segment from a lower section of each segment, and filling the space between the segments with an insulating material. The resulting structure maintains electrical connection between the segments at end pads, but separates the resistor segments from the bottom substrate, thereby avoiding capacitive coupling with the substrate.