This technical report indicates values for the electrical impedance of the body of livestock as a function of the touch voltage, the degree of moisture of the hide or skin and the current path. At this time values are only available for cattle. It describes the effects of sinusoidal alternating current within the frequency range from 15 Hz to 100 Hz passing through the body of livestock. NOTE – Unless otherwise specified, the current values defined in this technical report are r.m.s. values.