We know the analog potentiometer , is a three-terminal resistor with a sliding contact that forms an adjustable voltage divider .
 Potentiometers Many application such like :
1)volume controls on audio equipment.
 2) Control the amplifier Gain and offset .
 3) Transducer " displacement  transducers ".
 and many Other application , But did you you want to control the resistance value by Microcontroller instead  of using analog one ?
 Analog potentiometers have some problem with MCU ,  Microcontroller doesn't have an easy way to interface with them . 
 The Digital Potentiometer ,  give you an ability to adjust the resistance ,allowing you to control a voltage splitter with digital signals
 In this simple instructable I will show you how  to control Digital Potentiometer MCP41100 Using Arduino IDE .
we will need :
1) Arduino Board .
 2)Digital Potentiometer MCP41100 .
 3)Resistor 100 Ohm
 4)LED 
 5)BreadBoard.
 6JumperS
 The pin Configuration for MCP41100 above , very easy .
Data sheet for MCP41100 here
 This IC using SPI Protocol to communicate with Arduino Board .
Ok , now we will look at this table , which is show who we can Calculate the Output resistance .
 MCP41100 Have a sensitivity of 8bit , 256 taps for each potentiometer will taken from .
 The MCP41100 Nominal resistane equal 100K ohm "Rab" and from the Datasheet , The wiper resistance is 125 ohm"Typical" ,
For example , if we write 222 to MCP41100 ,The resistance will equal :
 Rwa= (100*10^3)*(256-222)/256 + 125 = 13.41K ohm . (corrected by Spacebrain,big thanks )