I checked a resistor from an old Wire-Plex, Dr. Tinker approved smoke unit conversion kit that I had laying around.
It measures 23 ohms.
The resistor is wire-wound with the windings exposed.
In the instructions, it is identified as #8141-55 smoke element
The Train Tender gets 60 cents a piece when purchased by the dozen, or $1.00 for one.
How much cheaper can something similar be purchased outside the world of trains?
Radio Shack's website lists wirewound resistors at several dollars apiece and up. The wire is covered, so one would have to find a away to open them up. (Someone wrote about doing this on another board).
Carbon film resistors are much less expensive, but would they work?
You might want to write to Jeff (Train Tender) to see if he would be willing to send some in an evelope for lower shipping.
http://www.ttender.com/