<p>Provided is a variable resistor having a structure manufactured at reduced cost by reducing assembly man-hours with reduced number of constitution part items. In a variable resistor (1), a resin substrate (4) rotatably holds on a resin outer case (3) a rotating shaft (2) wherein a large diameter section (2a) for attaching a sliding element (2b) is integrally formed of resin. The resin substrate is molded of a resin by inserting a connector section (4a) wherein end surfaces of a plurality of columnar pin terminals (4b1-4b3) are exposed from one main surface and the pin terminals (4b1-4b3) are protruded from the other main surface. On the one main surface, a power collector (42) and a resistor (43) are formed to be electrically connected to the exposed end surfaces of the pin terminals (4b1-4b3). The resin substrate (4) is fitted and fixed in the outer case (3) so that the sliding element (2b) is brought into contact with the power collector (42) and the resistor (43).</p>