Electrical resistance alloys include those types used in instruments, control equipments, heating elements, and devices that convert heat generated to mechanical energy. This Article discusses the basic classification of electrical resistance alloys (resistance alloys, heating alloys, and thermostat metals), their subtypes, properties, service life, and operating temperatures. It describes the designing and fabrication of open resistance and sheathed heaters. The Article contains a collection of tables and graphs that provide information on the mechanical properties, chemical composition, temperature coefficient of resistance, furnace operating temperatures, length and spacing of loops, ribbon size, and electrical capacity of heating elements.