OBJECTIVES: The purpose of our study was to estimate skin structure and conductivity distribution in a cross section of local tissue using non-invasive measurement of impedance data. The present study was designed to evaluate the efficiency of skin depth information through computer simulations. The multilayer tissue model was composed of epidermis, dermis tissues, and subcutaneous. METHODS: In this study, electrical characteristics of skin models were used for conductivity of 0.13 S/m, 0.26 S/m, 0.52 S/m, permittivity of 94,000 F/m, and a frequency of 200 Hz. The effect of the new method was assessed by computer simulations using three-electrode methods. A non-invasive electrical impedance method has been developed for analysis using computer simulation and a skin electrical model with low frequency range. Using the three-electrode method differences through the potentials between measurement electrodes and reference electrodes can be easily detected. The Cole electrical impedance model, which is better suited for skin was used in this study. RESULTS: In this study, experiments using three-electrode methods were described by computer simulation based on a simple model. This electrical impedance model was fitted and developed in comparison with our model for measurement of skin impedance. CONCLUSIONS: The proposed electrical model for skin is suitable for use in interpretation of changes in impedance characterization of the skin. Using the computer simulation method, information on skin impedance depth can be more accurately developed and predicted.