The temperature coefficient of resistance (TCR) is a major and important characteristic of thin film resistors. In this study, we focus on the dependence of TCR on different Ni–Cr film thickness and different annealing conditions. The electron mean free path (MFP) of Ni–Cr film has been determinate. Field Emission Scanning Electron Microscopy (FE-SEM) has been used in studying the morphology of the Ni–Cr film; X-ray diffraction (XRD) has been similarly employed in studying the transformation of the crystallite phase. The TCR performance is stable as the Ni–Cr film thickness is thicker than the electron MFP, and increases slightly as the annealing temperature increases. The 30 nm thickness of Ni–Cr film was annealed at 300 °C; in this phase, metastable amorphous and crystalline film was formed. We obtained the thin film resistors of low TCR under ±5 ppm/°C at −55 and 125 °C