Electrical and magnetic phosphenes are irritations of the eye caused by electric currents or magnetic fields. These are well known effects initially investigated in the early 1900s. Available estimations of the current densities in the eye, based on the assumption of a homogeneous volume conductor, show low thresholds. These outdated thresholds are still an important cornerstone when justifying today's limit values for extremely low-frequency (ELF) fields specified by statutory regulations. In vitro measurements of the complex conductivity of cattle eye are carried out for the ELF range (5-2000 Hz) separated for the different tissues of the eyeball. They do not show peculiarities at 20 Hz which is the threshold minimum for the phosphene generation. The reported conductivity data of the eye region show variations of two orders of magnitude regarding the electrical conductivity of the individual tissue layers. Starting with these new data, a model of the orbita is introduced describing the eye and its periphery as an electrically inhomogeneous volume conductor. This model contains small-scale structures which are expected to behave as good electrical conductors yielding regions of higher field values within the eye. Therefore, earlier models assuming a homogeneous volume conductor can be regarded as oversimplistic.