A device for reducing the strength of an alternating current signal either continuously or in steps, without causing appreciable signal distortion, by maintaining substantially constant output and/or input impedance match. Continuously variable restive devices must consist of at least two sections or one section with at least two rotating contacts. The item must have an attenuation rating. Includes tandem mounted variable resistors designed to function as an attenuate but whose terminals are not connected. See also resistor, viable (as modified).