Electrical discharge machining (EDM) was developed over 70 years ago, but the knowledge of plasma channels that form during this process remain understudied. Therefore, this study systematically investigated the breakdown process and impedance characteristics of plasma channels through singe-pulse discharge experiments. The influence of discharge current and gap distance on the breakdown process and impedance characteristics of plasma channels was also analyzed. The results of this work can contribute to the existing body of knowledge of the physical nature of EDM.