The paper deals with a new heater resistor (HR), for thermal converters denoted the "flat strap sandwich heater resistor" (FSSHR), which consists of a very thin flat strap resistor in a sandwich configuration, namely, a folded flat strap with many superimposed layers. In theory this HR is imperious to both the proximity effect and self-inductance and affected only by a greatly lowered skin effect. The FSSHR is capable of contributions to the ac-dc transfer error of a thermal converter as low as 10/sup -4//spl times/10/sup -6/ in a wide frequency range. The theoretical evaluation of the transfer error of the thermal converters due to the FSSHR and test results on three thermal converters with the FSSHR as HR are also illustrated.
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