Abstract: A method and structure for correcting the voltage coefficient of resistance (VCR) of a resistor in a semiconductor body is described. The resistor may be diffused or ion implanted of one conductivity and formed in an isolated layer of the opposite type of conductivity. The layer is typically an epitaxial layer. A potential V.sub.1 is applied to one end of the resistor and a potential V.sub.2 being applied to the opposite end. The method provides means for controlling variations of the potential difference between the resistive region and the epitaxial layer, either to minimize them or to cause the distortions generated by such variations to be compensated for by equal distortions of opposite directions, such that the overall distortion will be equal to zero. There is provided means to cause the potential of the epitaxial layer to reach a suitable value, preferably a value that varies in the same manner as the average value of the resistor whose VCR is to be corrected.