More and more transformer on load tap changers are being tested using the AC method, which is closer to the actual operating status of the transformer on load tap changers. From the analysis of the switch operating status, the test results are closer to the actual value. However, the existing calibration devices for transformer on load tap changer testers are all aimed at DC testers, and traditional calibration methods are difficult to achieve synchronous calibration of transition resistance, transition time, and synchronization under AC test signals. Therefore, this article designs a three channel variable AC resistor module based on FPGA controlled DAC to simulate different resistors. The variable resistor module can achieve fast switching of resistors through frequency compensation, and achieve synchronous verification of analog conversion resistance, conversion time, and synchronization. After testing, the maximum allowable error of the calibration device for simulating transition resistance is ± (0.3% RD+5 m Ω), and the absolute error of transition time and synchronization is less than 20us, which fully meets the needs of laboratory calibration and solves the calibration problem of the transformer on load tap changer tester.