Two studies concerning multi-frequency impedance measurements are presented. The first uses tetrapolar measurements made on the thorax and the second electrical impedance tomography images, also made from the thorax. The way in which the impedance and the changes in impedance with ventilation depend upon frequency are investigated using Cole-Cole modelling and also a physiological model of lung tissue. There is an excellent fit to the Cole-Cole model, and the results show that it should be possible to identify tissue on the basis of the impedance spectrum and the spectrum of the changes in impedance during breathing.