A dissipation factor standard of decade type having the range of 1 to 0.0001 at the frequency of 1 kHz and 10 kHz was fabricated using "T" networks combined R and C components. The values of the fabricated dissipation factor standard were adjusted within 1% of the nominal values at 0.0001 dial range and 0.05% at the others. This dissipation factor standard is used as a working standard for calibration of a impedance measurement meter at KRISS and as a primary standard of dissipation factor field at NML-SIRIM in Malaysia.