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This letter presents the effect of temperature on an inductor's winding resistance at low and high frequencies. The ac-to-dc resistance ratio of the foil winding conductor obtained using Dowell's equation is presented. For a foil winding with practical specifications, the winding ac resistance is derived and its nonlinear dependence on the overall temperature of the foil winding is presented and compared with that of winding dc resistance. The variation in winding ac resistance with change in frequency at different temperatures is analyzed and their charateristics are observed.