For the measurement of resistance and capacitance of the living body, there is a method that a finite alternating current is applied to the living body and the values of resistance and capacitance are obtained from the changes of the amplitude and the phase angle of the passing potential. In this method resistance and capacitance can be measured for both transient and constant states at each frequency applied to the living body. In the transient state the potential follows a transcendental function which includes exponential terms, and these terms just become zero in the constant state. Therefore the computer program developed for the transient state can be utilized for any state. The author applied the finite alternating current of three cycles to the human skin, and measured the resistances and capacitances for each frequency.