There are provided a resistor and a method of fabricating the same. The resistor includes: a substrate; a lower resistant material layer formed on the upper portion of the substrate; an insulating layer to be stacked on the upper portion of the lower resistant material layer; an upper resistant material layer to be stacked on the upper portion of the insulating layer; and two penetration parts vertically penetrating through the insulating layer, wherein the penetration part is filled with a resistant material having the same component as that of the lower resistant material layer and the upper resistant material layer to electrically connect the upper resistant material layer to the lower resistant material layer.