I. Introduction
Electrical impedance play a key role in the characterization of components of various measurement systems in several industrial domains [1], as the characterization of electronic circuits [2], biological tissues and tomography in medicine [3]. The impedance (Z) is defined as the measure of the opposition of an electrical circuit to the passage of a sinusoidal alternating current (AC) at a known frequency. The calibration of electrical impedances is an important step to determine its value as a function of frequency before its use, and many calibration methods are developed and used in metrology laboratories.