The electrical properties of the epidermal stratum corneum were investigated by cellulose adhesive tape stripping. The distribution function of the relaxation times on the impedance locus of stratum corneum was deduced. It was found that this function of the thin layer does not satisfy the Cole-Cole circular arc, but the skin impedance remaining after some strippings compares favourably with the Cole-Cole circular arc. The various dispersions appearing in the skin impedance can be separated and evaluated. The average resistivity and dielectric constant of the stratum corneum and deeper tissues were determined. The direct current resitivity σ of the stratum corneum can be mathematically expressed by the exponential law ρ=ρo -αx where x is the distance from the skin surface. The maximum resistivity ρo on the outermost surface of the stratum corneum and the attenuation coefficient α are evaluated.