Abstract: A method of adjusting the values of resistors is described wherein regions of a resistive layer provided on a substrate are removed by means of a laser in dependence on the resistance that is required and/or by cutting marks of a specific shape into the resistive layer. In order to obtain resistors with values which are defined as accurately as possible, and which are free of disturbing inductivity, a point raster is formed in the resistive layer by means of single shots of the laser, with the extent and position of the raster, and/or the spacing between its individual points, and/or the size of the individual points being chosen in relation to the total area of the resistive layer in dependence on the required resistance and further physical values.