Abstract: A potentiometer includes a shaft, a base including a printed circuit board on which are fixedly mounted a light emitter and a light receiver arranged opposite to and spaced from the light emitter, the light emitter being supplied with steady voltage to emit light and provide working voltage to the light receiver, a circular seat formed with an opening and fixedly mounted on an upper end of the shaft, a plastic film arranged on an outer edge of the opening and disposed between the light emitter and the light receiver, the plastic film being provided two end portions which are opaque and an intermediate portion which decreases in transparency from one side to another side thereof, and a cover fixedly mounted on the base to enclose the circular seat, whereby the potentiometer is of high sensitivity, durable in use, low in cost, easily converted from a conventional rheostat and fit for mass production.