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Impedance is the resistance to a non-DC current. It is the equivalence to resistance which a DC current and both are measured in ohms. Impedance is the resistance to a non-DC current. It is the equivalence to resistance with a DC current and both are measured in ohms. In an AC current we speak in terms of impedance rather than resistance. Impedance is more involved than DC resistance because it is actually the combined effect of capacitance, inductance, and resistance on a signal.