The value, in absolute units, of a resistance was determined in a three-part experiment. In the first part a mica capacitor was measured in terms of resistance and the ac line frequency. In the second part an audio oscillator was calibrated in terms of the line frequency. In the third part a resonant circuit, incorporating the oscillator capacitor and a variable inductor, was tuned by varying the inductor which was then compared with a standard inductor. This gives the resistance in terms of the dimensions of the standard and ratios of resistances and frequencies.