A technique for a continuously variable AC resistance using a series BJT array is presented. This array provides high power dissipation capability and uniform voltage and power distribution across the individual transistors. The array, controlled using a set of optoisolators to maintain the electrical isolation between the control circuits and the power stage, could be used as the basis to develop several useful techniques including a solid state AC regulator with comparable performance to the commonly used ferro-resonant systems; a linear AC electronic load suitable for testing UPS and other power conditioners; and, in other AC power control applications such as switching capacitors in AC resonant circuits.