A device for detecting electrical impedance by utilizing a theory of excitation and response signals and method thereof, wherein the excitation signal is a square wave excitation current signal (1), the response signal on a target is transformed to a square wave signal with appropriate amplitudes by buffering, amplifying, RC filtering and differential amplifying, then is transformed to a digital signal at a proper time by an analog-to-digital converter. The response signal is sampled once when at high level and once when at low level for every circle by the ADC, and a sample V1 and a sample V2 are obtained respectively, difference of the samples is taken as a detecting result for one circle. An average value of the detecting result from a plurality of circles is taken as a final result. Information of electrical impedance is illustrated by the final result because the excitation current signal is constant.
