A first rotor and a second rotor are prepared. The first rotor has a resistor and inner-peripheral and outer-peripheral electrodes respectively connected to end portions of this resistor. The second rotor has a resistor and inner-peripheral and outer-peripheral electrodes symmetrical with those of the first rotor, provided at a position corresponding to that obtained by rotating the first rotor about the axis of the first rotor by an angle of 180 DEG with respect to the first rotor. A variable resistor selectively uses either one of the first rotor and second rotor. This makes it possible to provide a variable resistor which requires few parts. Also, this makes it possible to reduce the kinds of bending operations that must be performed on the terminals.
