Electrochemists are aware of the annoying residual uncompensated solution resistance R u between the Luggin probe and the working electrode, see, for example, [1]. Although it is possible in principle to compensate fully for the iR error thus introduced [2,3], this is rarely done, as it introduces, in practice, undesirable instrumental oscillations or, in the case of damped feedback [3], sluggish potentiostat response.The other often annoying fact electrochemists must live with is the double layer capacitance C dl . This produces capacitive currents whenever the applied potential changes (see again [1]). The two effects work together, as capacitive currents also give rise to further iR errors.With potential step methods, the capacitive current is a transient, decaying with a time constant equal to R u C dl . The usual procedure is to wait several of these time constants before making the current measurement, by which time the capacitive current has declined to a negligible value. It is therefore not a serious problem with potential step experiments.Where both capacitive current and iR do interfere is with a.c. voltammetry (not gone into here) and LSV experiments. An early classic study is that of Nicholson [4], who investigated the effects of iR alone, pointing out that a simple correction, from measured currents and known R u , for the potentials, does not work. The LSV curve becomes distorted and such a correction does not retrieve the shape of the curve as it would be in the absence of an iR effect. The reason is that the varying current during the sweep changes the electrode potential by a varying amount iR u , and thus the potential program, that was intended to be linear with time, is no longer so.Bowyer et al. [5] and Strutwolf [6] show examples of such distorted potentialtime relations and also distorted LSV curves, see also below.The simulation literature deals with this problem sporadically, although it is often simply ignored. The iR effect introduces nonlinear boundary conditions (see below), and these have been dealt with in various ways. Gosser [7] advocates simple subtraction, using known measured currents of the experiment one is simulating in order to fit some parameter. Deng et al.