An electrically adjustable resistor comprises a resistive polysilicon layer dielectrically isolated from one or more doped semiconducting layers. A tunable voltage is applied to the doped semiconducting layers, causing the resistance of the polysilicon layer to vary. Multiple matched electrically adjustable resistors may be fabricated on a single substrate, tuned by a single, shared doped semiconductor layer, creating matched, tunable resistor pairs that are particularly useful for differential amplifier applications. Multiple, independently adjustable resistors may also be fabricated on a common substrate.