Until now the design of instruments for measuring low resistances at frequencies above 10–1000 kHz has been hampered by the absence of appropriate standard measures. For example, the available R765–767 and R4312 nonreactive resistance coils and shunts have an upper operating frequency limit of 10 to 150 kHz depending on the nominal resistance. The described set of standard resistors makes it possible to develop instruments for measuring low resistance values at radio frequencies and also instruments which require the application of very low resistors.