Best resistors for use in phono stage?

Depending how much wattage ,Vishay naked are top notch if 1/2watt or less 

What makes wattage a challenge?

a bunch of people seem to be missing how electronics work. While the signal may not pass in one end and out of the other of these resistors, the music signal --  subsequently amplified -- voltage is sensed (dropped) across them. Any nonlinearity or noise will be amplified.  They are in fact very, very critical.

That said, most resistors are excellent . Buy 1% metal film.  I have seen extensive listening tests of various compositions and brands, and at the end of the day its a bunch of trade-offs. So my "best" might not be your "best".

The Dale RN55 and RN60s are mil spec and excellent; a step up are Vishay branded and above that Caddock bulk metal.

I frankly use respect names tat in wholesale i get for /10-1/20th the cost of even the Dales. That said, the first stages of MC are the one place i might just pry my wallet open and spend a but more.  The most critical number are TC and Noise.

I have built nearly a dozen variations of prototypes MC RIAA stages over the past 2.5 years and the design has always been vastly more impactful than brand X vs brand Y of resistor.

G

Hey Steve,

I always sought out "Kiwame" resistors for tube equipment. Very nice sounding (definitely not dry or sterile) to my ears.      

@itsjustme is absolutely right about how the loading resistor works. This is easy to see if you magnify the effect. Imagine a transistor across the signal line and ground, turning off and on. Then the signal would be grounded when the transistor was on, and unchanged when the transistor was off. Imagine this happening really fast, and you can imagine how distorted the sound would be.

I demonstrated the ’resistor effect’ to a highly expert electronics designer, who didn’t really believe that resistors could make a significant difference. I installed several different types of resistor in a selector switch, and he heard the differences as clearly as I did. Then he said, "Now, tell me what you really did." When I showed him the circuit, he was converted.

Bottom line: the most expensive MILSPEC at $40 sounded worst, the cheapest sounded second best. Best of all, by a considerable margin, was a Vishay resistor from the VAR series (aka Z-foil). These are the so-called ’nude Vishay’ resistors, so called because they are sold without the usual layers of guarding and insulating material. The resistors sound exceptionally clear and without coloration. I use NOTHING ELSE in my DIY preamp and amps. Even the volume control consists of a selector switch and 60 odd Vishay VAR resistors.

The downside is that they are VERY fragile. Upside: simply the best. Also sold as a TXCC product IIRC.

Good luck!.