The invention concerns a resistor, in particular a low-resistance current measuring resistor, having two connecting parts made of a conductor material and a resistor element made of a resistance material inserted between the connecting parts, the resistance material having a specific thermal force which generates a specific thermoelectric voltage in the event of a temperature difference between the resistor element on the one hand and the connecting parts on the other hand. The invention additionally provides for a compensating element which in operation generates a thermoelectric voltage which at least partially compensates for the thermoelectric voltage generated by the resistor element. Furthermore, the invention includes a corresponding manufacturing process.