PURPOSE: To provide the manufacture of a high-voltage resistor, in which the division ratio of a resistance value is stabilized and workability is improved.

CONSTITUTION: A connecting electrode 3d crossing a groove 1a for division, a high-voltage side electrode 3a and a low-voltage side electrode 3b arranged on both sides of the connecting electrode 3d, a leading-out electrode 3c disposed at a specified position between the high-voltage side electrode 3a and the low- voltage side electrode 3b and resistors 2a, 2b, 2c connected among each adjacent electrode are formed onto the surface of an insulating substrate 1 having the groove 1a, and the resistors 2a, 2b, 2c are trimmed, thus forming a resistance substrate 4. Accordingly, lead terminals 5 are mounted on the high-voltage side electrode 3a, the low-voltage side electrode 3b and the leading-out electrode 3c while a lead 6 is installed to the connecting electrode 3d as crossing the groove 1a, the resistance substrate 4 is divided at the position of the groove 1a, and a sheathing resin 7 is fitted around the divided resistance substrates 4a, 4b.