The invention discloses a variable attenuator, comprising two or more resistors each resistor having its own effective resistance value, and means for simultaneously short circuiting at least a portion of two or more of said resistors, whereby simultaneously changing the effective resistance values. The variable attenuator of the invention is suitable for use in various high frequency and microwave circuits and systems, and has the features of a wide frequency band, small size, easy fabrication, low cost, and so on.