The accurate (uncertainty -better than 1 ppm, sensitivity -better than 0.1 ppm on main ranges) bridge-comparator, balanced by phase control only, is described. Bridge is aimed to measure any impedance in wide dynamic range (from 10 -7 to 10 17 Ohm). It operates in wide frequency range (from 10 -2 to 10 kHz). Bridge balancing and uncertainty correction use the variational method and measurements of unbalance signals.Bridge compares the impedances with arbitrary phase angle, i.