A precision resistor of NiCr or SiCr has a refractive and thermal barrier layer beneath the resistor. The refractive barrier is a layer of refractory metal. The refractory metal prevents the incident laser beam of a laser trimmer penetrating lower layers of the device. Unwanted reflections and refractions caused by lower layers are avoided. The reflective barrier layer is a material selected from the group consisting of tungsten, titanium, molybdenum, TiSi2l3,14, CoSi215, MoSi2, TaSi2 and WSi2.