PURPOSE: To reduce mutual output deviation between two tracks so as to obtain a variable resistor which can highly accurately sense a positional angle by providing auxiliary resistors for adjusting a resistance value on both poles of at least one of two resistance patterns.

CONSTITUTION: A variable resistor has a resistor formed on a resistor substrate 1 with two resistance patterns 2, 3 having a relative positional relation and two brushes corresponding to the two resistance patterns and is equipped with auxiliary resistors 7, 8 for adjusting a resistance value on both poles of at least one of the two resistance patterns 2, 3. For example, the auxiliary resistors 7, 8 for adjusting the resistance value are provided on both poles of the resistance pattern 3. Thus the resistance value of the auxiliary resistor is raised by deleting a part of the auxiliary resistors by means of trimming or the like, so that an output gradient at a main resistor part is made gentle as required as well as output deviation between two tracks can be reduced by adjusting distribution in the rise in the resistance value of the two auxiliary resistors.