The resistors are constructed in a high grade ceramic body (aluminum oxide). Internal metal electrodes are added at each end and connected by a resistive paste that is applied to the top surface of the substrate. The composition of the paste is adjusted to give the approximate resistance required and the value is trimmed to within tolerance by laser cutting of this resistive layer. The resistive layer is covered with a protective coat. Finally, the two external end terminations are added. For ease of soldering the outer layer of these end terminations is a Tin (lead free) alloy.