Nanoscale metal-oxide coatings have been produced from double layer Ta-Al film combinations by anodizing underlying tantalum through pores in an initially formed anodic alumina. The coatings developed have been studied by SEM and AES and examined as alternative materials for microfilm resistor fabrication. Periodical net-like structure and nanoscale topography of the coatings were found to result in high sheet resistance (to 75 k Omega/square) as well as low temperature resistance coefficient (in the order of 10(-5) K-1). The phenomena are explained by existence in the films of specific quantum mechanisms caused by metal-insulator composition and ultra-fine periodical structure of the coatings developed here. Additional electrochemical treatment allows precise resistor adjustment of 30% to within 1% of desired value without changes in resistor design geometry.