Best resistors for use in phono stage?

That's quite true, but I am convinced that much of what we listen to is dielectric absorption, or DA. This seems to be minimal in five components: bare wire, vacuum caps, air gap caps, nichrome wire resistors, and slightly behind these, Vishay VAR.

Also, you can get exceedingly close to exact RC values by measuring capacitance and then specifying the resistance to high precision, which Vishay's Advanced Products Division (or whatever it's called now) will manufacture to your spec for a small fee. But it's rare to have an application which is critical to even 1%.

Anyway, Vishay is one fine company to deal with, unlike some others I won't name.

@itsjustme is absolutely right about how the loading resistor works. This is easy to see if you magnify the effect. Imagine a transistor across the signal line and ground, turning off and on. Then the signal would be grounded when the transistor was on, and unchanged when the transistor was off. Imagine this happening really fast, and you can imagine how distorted the sound would be.

I demonstrated the ’resistor effect’ to a highly expert electronics designer, who didn’t really believe that resistors could make a significant difference. I installed several different types of resistor in a selector switch, and he heard the differences as clearly as I did. Then he said, "Now, tell me what you really did." When I showed him the circuit, he was converted.

Bottom line: the most expensive MILSPEC at $40 sounded worst, the cheapest sounded second best. Best of all, by a considerable margin, was a Vishay resistor from the VAR series (aka Z-foil). These are the so-called ’nude Vishay’ resistors, so called because they are sold without the usual layers of guarding and insulating material. The resistors sound exceptionally clear and without coloration. I use NOTHING ELSE in my DIY preamp and amps. Even the volume control consists of a selector switch and 60 odd Vishay VAR resistors.

The downside is that they are VERY fragile. Upside: simply the best. Also sold as a TXCC product IIRC.

Good luck!.

Larryi is right.

My opinions are based on solid state in a vinyl / ESL system. The Vishay VAR series are rated at 300 V if  IIRC, so they are suitable for any place in the amp (unless you are driving ESL's directly). IMO, VAR are better than any of the Caddock resistors that I tried: less edge, more clarity. Clearer than Mills WW.

@ieales  points out that all components have sonic signatures. That is absolutely correct. That certainly includes the resistors, capacitors, and transistors elsewhere in the chain. But this is a very good time to determine what you like, so that you can, in time, get more of it. I would definitely buy two Vishay VAR and two AudioNote to audition - that's how I started on the DIY road.

Good luck!

Three terminal regulators - how true. I burned the better part of a day last month on a circuit that wouldn't behave, only because a 7806 failed in a highly non-linear way. Name brand device, too.