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The development of our MRes Ultra Resistor is based on the well-known good tonal properties of copper-manganin foil. Compared to all wound-wire resistors, this film provides an order of magnitude lower inductance. Copper is significantly softer than the metal-oxide used for MOX resistors. The natural resonances of the copper-manganin foil are therefore significantly less pronounced, which means that distortions caused by crystallurgy and electroacoustics are significantly reduced here. That is why resistors of this design have secured a top position among audio components in recent years: They lack many of the distortions inherent in other resistor designs.