The Yageo AC0805FR-0723R2L is a chip resistor, also known as a surface-mount resistor, that has a resistance of 23.2 ohms with a tolerance of +/-1%. This resistor is designed as an 0805 model, meaning it measures 0.08" by 0.05" (2.0mm by 1.25mm). It has a power rating of 1/8W and has "RoHS", which stands for Restriction of Hazardous Substances, compliance certification. This certification means that it is free of certain hazardous materials such as lead. This chip resistor is ideal for use in many different electronic applications.