A conductance cell of which the electrodes are provided with a 110 nm thick Ta,O, insulating film is proposed and realized. The stable and very low impedance of the total oxide/solution interface largely reduces interference from redox processes. Measurement results, given as an output voltage between 10 and 600 mV as a function of the specific resistance between 0.1 and 8 ks1, are shown to be in agreement with theoretically calculated results, both at the constant current and constant voltage mode of operation.