Resistive terminations cannot preserve high-quality matching at high frequencies due to the parasitic effects of the nonideal resistor. Moreover, resistance values of the termination resistors in integrated circuits are subject to process variations. Therefore, it is difficult to obtain accurate and process-tolerant terminations that are crucial for high performance in microwave circuits. We propose a new resistive network that compensates for the high-frequency parasitic effects of the resistors to improve the bandwidth of the termination. In addition to maintaining accuracy, the presented network provides tolerance to variation in the resistor values. The accuracy and tolerance of the proposed structure is analytically shown and experimentally verified by three test structures at the X-band fabricated on a GaN technology. The experimental results show that a small size and wideband 50- $\Omega $ load with a return loss better than 25 dB can be obtained, while the resistor value changes ±30%.