I measured the AC resistance of my customized inductor with a network analyzer of core E70. I got 23 mΩ AC resistance and 2.3 mΩ DCR for a 14 μH inductor with 8 turns using Litz wire (1400) with a 4.3 mm diameter.
I also got 30 mΩ AC resistance and 11 mΩ DCR for a 54 μH inductor with 16 turns using different Litz wire (1050) with a 2.8 mm diameter. Both were measured at the same frequency.
I am confused now; which factor affects the AC resistance? I thought I should have gotten more AC resistance using the 54 μH inductor. Does it depend on the type of Litz wire we use? Or the number of the small wire? How can I reduce the AC resistance?