An object is to provide a resistor manufacturing method and a resistor capable of suppressing variation in the thickness of a thermally conductive layer intervening between a resistive body and electrode plates. The method of manufacturing the resistor according to the present invention includes a step of forming an uncured first thermally conductive layer on a surface of a resistive body, a step of curing the first thermally conductive layer, a step of laminating an uncured second thermally conductive layer on a surface of the first thermally conductive layer, and a step of bending electrode plates respectively disposed at both sides of the resistive body, curing the second thermally conductive layer, and performing adhesion between the resistive body and the electrode plates via the first thermally conductive layer and the second thermally conductive layer.