Thanks for the replies, I was aware of Einstein plugs and DB Systems kit from my original post. I looked at the resistors from DB systems, and from the pictures they looked to not be the best quality. I could not find any place that sells the Einstein loading plugs (from online searches). That is why I posted my question here.
I am using a Universe II cartridge and it has a 0.24 mv gain and 4 Ohms internal impedance. The reason I asked about high quality resistors is I do not want to compromise its sound.
I have a phono board in my SST Ambrosia II preamp and it accepts either MM or MC inputs. The MC section has a fixed load of 1000 Ohms. The phono board sounds superb, and is performs well enough that I do not miss an expensive dedicated phono stage I sold.
I have a 1:20 Bobs Device SKY step up and it is a good match for voltage output with my Universe II, but the impedance is not ideal. The ZYX sounds excellent in my MM input with the SKY 20, but for the money I have invested in my cartridge I was to hear its full potential. That is why I considered loading plugs into either my MC or step up.
I finally decided to get the ZYX CPP-1 pre-preamp that is optimized for a ZYX cartridge rather than messing around with resistors.
If anyone has tried the DB Systems loading kit, did you find that it was transparent and quiet in your setup?