To overcome the drawback of the existing resistance low frequency noise testing technology, a new detection method based on DC offset and current sampling modulation technology is proposed. The transimpedance amplifier (TIA) is used to sample the noise current of measured resistance, and the crossbar is used to modulate of the sampled noise current. Low frequency noise current and noise voltage for preamplifier will not be modulated, and the low-frequency noise frequency of the measured resistance will migrate to higher frequencies. In order to improve the gain of the amplifier circuit, high-pass filter are used to effectively achieve low frequency noise performance of amplifier circuit. Based on synchronous phase-sensitive detection and low-pass filter, low frequency noise of amplifier circuit can be further suppressed, so that the low frequency noise of measured resistance can be detected accurately. Theoretical and experimental results have indicated that the proposed method can obtain a higher test resolution of resistance low frequency noise, and can reflect the characteristics of resistor noise under DC bias accurately.