In Costa Rica, the Laboratorio Metrologico de Variables Electricas (LMVE) at the Instituto Costarricense de Electricidad (ICE) develops and improves measurement capabilities to promote and support the industrial innovation and development in the country. It's a pertinent remark that the resistance standards as well as the dc voltage standards are used to determine other electrical quantities such as electrical power, energy, electrical current or capacitance. A set of nineteen high value standard resistors from 100 MΩ to 100 GΩ were fabricated and measured at the National Institute of Standards and Technology (NIST). A subset of these standard resistors will be used as resistance standards for ICE-LMVE.