In order to create a better audio resistor, Susumu explored substrate materials, termination materials, and different patterning concepts in search for an even current density, better frequency characteristics, low electro motive force, smaller inductance, less polarity and smaller terminal resistance. Susumu completed numerous simulations as well as extensive prototype testing. However, they are not sound quality experts. Therefore, they asked audio professionals to evaluate/compare the sound quality of the prototypes.