In this paper is discussed the problem of measurement of the small, but not always negligible, phase angles of resistors, with special reference to shielded resistors of 1000 ohms and above. Several types of shielded resistors are described briefly, among which is the ideally shielded, low‐phase‐angle resistor, recently constructed by the writer. The substitution method developed is one in which the resistor, the phase angle of which is desired, is compared, by means of bridge circuit, to a reference standard of a simple geometric configuration and of approximately the same resistance as that of the resistor. The results of measurements, at frequencies of 500 and 60 cycles, on three ideally shielded resistors are given. By a series connection of resistors it is possible to extend the range of the method to 50,000 ohms.