PURPOSE: To enable a specific resistance straight line or curve to be finished highly accurately by performing finishing until setting to a specific resistance with elements lacking in a set raised while several probe pins are in contact with the upper surface of a film resistor element in width direction.

CONSTITUTION: A large number of probe pins 5 are raised on a probe card 4 while they penetrate to the rear surface and they are allowed to contact the upper surface of a film resistor element 2. A pair of probe pins 5 in width direction are electrically connected to each other and are further connected electrically to one of terminals 7 which are provided in line at one side of the probe card 4. A beginning terminal 8 and each terminal 7 of the probe card 4 are electrically connected in sequence through a digital multimeter and finishing is made with film resistor elements within section lacking so that resistance may be equal to a specified value, thus performing finishing highly accurately in accordance with the specified required resistance straight line or curve.