Resistor structure and method of setting a resistance value

A resistor structure (10) having a heating element (35) and a resistor (32), and a method of trimming the resistor (32). The heating element (35) is separated from the resistor (32) by a layer of dielectric material (19). The resistor (32) has a layer of resistive material (23) on an etch control layer (22). The resistor (32) is trimmed by providing current pulses (62) through the heating element (35). Heat generated by the current pulses flows to the resistor (32) and anneals or trims the resistor (32). A resistor trimming variable, e.g. a voltage across resistor contacts (30, 31), is monitored and the current pulses are modulated in accordance with the value of the resistor trimming variable (63). The trimming step is terminated when the desired resistance value of the resistor (32) is attained.