Current sensing resistors and method of manufacturing the same

A method of manufacturing current sensing resistors, comprising:

• providing a composite material, wherein the composite material comprises an insulating layer and an alloy substrate disposed on the insulating layer, and a temperature coefficient of resistance of the alloy substrate is lower than 50 ppm/° C.;
• removing a first portion of the alloy substrate of the composite material along a first direction to form a plurality of first trenches on an upper surface of the alloy substrate;
• removing a second portion of the alloy substrate of the composite material along a second direction to form a plurality of second trenches, wherein the insulating layer is exposed by the plurality of second trenches, and the second direction is not parallel to the first direction;
• and
• removing a third portion of the alloy substrate along the first direction to form a plurality of third trenches and a plurality of resistive elements after forming the plurality of second trenches, wherein the insulating layer is exposed by the plurality of third trenches, each of the third trenches is disposed between adjacent two of the first trenches, and the plurality of resistive elements are arranged in an array on the insulating layer.