The functional integrity and pathology of the skin is reflected in its electrical impedance spectra. Non-invasive electrical impedance measurements of intact skin are dominated by the high impedic stratum corneum in low frequencies and with increasing frequency gradually comes to be dominated by viable skin. Models of this multi-layered organ can increase our understanding of the actual physical properties/dimensions and facilitate better diagnostics in certain applications. Therefore, a mathematical model considering conservation of charge in the various layers of the skin and adjacent electrodes is derived and validated with experimental findings; the latter was carried out on 60 young female subjects. The impact of the stratum corneum thickness, inundation, solvent and cohort size on the electrical properties is studied. Both model parameters and experimental conditions were adjusted for calibration and subsequent validation of the model with measurements. It is found that both the model's thickness of the stratum corneum as well as experimental soaking conditions (both time and saline concentration) affect the fit between the model and measurements. It is concluded that it is essential that the electrical properties of the skin are presented in the context of the ion concentration (if a moisturizer is employed) as well as the soaking time. Further refinements should be made to determine even more accurate dielectrical properties of the stratum corneum and viable skin layers by accounting for the true skin thickness and the heterogeneity of the skin layers-this would be useful in applications where subtle alterations in the skin are of interest.