A systematic procedure to synthesize loss-free resistors (LFRs) based on sliding-mode control (SMC) of DC-DC switching converters is presented. Candidates for LFR operation are determined from the topological constraints imposed in a power converter by inducing sliding-mode motions. Two examples illustrate the use of the synthesized LFRs in power processing. The first one shows the application of the LFR as a pre-regulator stage for power factor correction (PFC) in single-phase circuits, while the second one describes its use for DC impedance matching in photovoltaic (PV) systems.