What is the BEST resistor for audio use

It's all a matter of taste. I tend to prefer Kiwami resistors in tubed applications, as Vishays can sound a little too analytical. However, from what I've heard, the Vishay/Dales are the finest sounding resistors for the Goldpoint stepped attenuators. Very, very clean sounding response...exactly what you want in a pre. Cheers!

I never heard of Dales resistor. Do you have the address of their website or a distributor?

An abruptly awakened spouse!