@lalitk please let us know the specific use. It is to load a stepped attenuator? Khozmo attenuator? Shunt style stepped attenuator? Omron relay based Shunt type? Thanks.
Nude Vishay ZFoils are wonderfully resolving, quiet and still pleasing to the ears. They do less editorializing than the other resistors mentioned. You could place Audio Note 2W silver tants in the shunt position.
Potentially even better is to avoid this question by using the Tortuga LDR based “The ePot.V4”system. Perhaps the best sounding attenuator/control center on the market. I am just not exactly sure what you are up to.