Many of us here in the office (myself included) can’t tell the difference, but the audiophiles out there who want the best sound from their resistors should check out [Troel’s] write-up for making your own non-inductive graphite resistors. Graphite resistors have the traits for being non-inductive, have a negative temperature coefficient, and supposedly sound better. We liked the detail of his tutorial and how he gives many examples for making your own graphite resistor.

[Thanks Maxime]