The method described below was devised with a view to the investigation of the losses which occur in soil.The principle employed was that of a modified form of Wheatstone bridge, and a description is given of the arrangement of the apparatus used.It was found possible satisfactorily to measure at various frequencies the capacity and equivalent resistance of the condensers employed, and the latter was found to be unexpectedly large.Some suggestions are added that may be of service to those who contemplate similar work.