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Embedded resistors can be fabricated by plating resistive Nickel-Phosphorus (NiP) alloy to form resistors on circuit boards. As-deposited NiP alloy resistors typically have poor resistance tolerances and require tuning by costly laser trimming to meet specifications. The cost of the resistors can be reduced if the tolerances can be reduced without laser trimming. In this study, a group of parameters affecting patterning accuracies, plating and sheet resistivities were varied to evaluate their effects on the resistance tolerances of electroless-plated NiP resistors. The effect of the substrate on sheet resistivity variations was also characterized. Design guidelines to obtain NiP resistors with low tolerance without laser trimming arc discussed.