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When results from an earlier investigation of skin resistance reaction and skin conductance reaction taken from parallel sites were reanalyzed, a surprising discrepancy between these measures was noted. At high levels of noise stimuli (90dB and above), skin resistance reaction amplitudes decrease with the number of trials whereas skin conductance reaction amplitudes increase. This divergence can be understood in terms of level dependence of both skin conductance reaction and skin resistance reaction. Because of opposite trends in resistance and conductance level shifts in the course of the experiment, skin resistance reaction measures yield decreasing values, even if the “true” reaction were constant, whereas SCR measures tend to overestimate the reaction. After a correction based upon empirically‐determined level dependence the two measures give comparable results. Theoretical considerations underlying the empirical correction procedures are discussed based upon a simple electrical model of the skin, and recommendations are made for use of AC measurement in electrodermal activity research.