A manufacturing method of a precision alloy sampling resistor comprises the following steps: choosing a resistor alloy strip and two non-oxygen copper strips, washing the resistor alloy strip and the two non-oxygen copper strips, enabling the two non-oxygen copper strips to be respectively welded with two sides of the resistor alloy strip by using a high-power electron beam welding process, forming a whole resistor strip, stamping the resistor strip into a plurality of resistor bodies horizontally, or stamping a plurality of resistor bodies on a resistor alloy thin plate, adjusting the resistance values of the resistor bodies in stamping in real time, conducting follow-up improving process to the resistor bodies, and forming the precision alloy sampling resistor. Compared with the prior art, according to the manufacturing method of the precision alloy sampling resistor, production processes are reduced by more than one half, efficiency is improved by tens of times, after a real-time resistance value is modified, the resistor alloy strip is not wasted, cost is greatly lowered, and precision is greatly improved. Equipment manufactured by using the manufacturing method has the advantages of being good in performance, small in size, and little in material consumption.