I have a resistance heater than I would like to run off a regulated 5 volt DC power supply I have. After testing the heater with a VARIAC to find the proper temp, I found that 3.8 volts @ 7.5 amps gives the desired results. I would like to use a resistor to drop the voltage seen at the heater by 1.2 volts (5-3.8). This is just for testing, I'm aware of the inefficiency and the fact that the resistance of the heater varies with temperature. I came up with .16 ohms @ 20-25 watt power rating. This is for something quick and dirty, does not need to be TERRIBLY accurate at this point. The other problem is, if my numbers are right, where can I find a resistor like that? Other simple options to wire it?