We present a new method for measuring the electrical resistivities of a stratified sample of thin biomaterials or tissue layers. The presented technique makes use of impedance measurements between It pairs of electrodes separated by varying distances. The electrodes are made of gold stripes, 20-500 mum wide and 8 mm. long. We used hydrogels of poly-hydroxyethyl methacrylate (pHEMA) as a model material for our measurements. By changing the concentration of cross- linker we were able to tune the resistivity of the hydrogel between 1,000 Omegam and 17,000 Omegam. Using these hydrogels we were able to detect a change in resistivity of a 120 mum layer lying 250 mum into the sample.