This work reports the electrical properties of Longissimus dorsi (LD) and beef carcasses. In 24 h after slaughter, the changes of impedance, resistance and reactance were determined in chilled LD on a basis of voltage, current and phase-shift measurements of the stimulation frequencies ranging from 20 Hz to 20 kHz. Those characteristics were also determined for the 20 Hz-stimulated beef carcass by measuring the voltage, current and active power. Reactance and active-power duty factor cos φ were found to characterize better than impedance the stimulated muscle tissue, particularly for low-frequency (20-500 Hz) stimulation. The changes of impedance, resistance and particularly of capacitance of muscle tissue versus stimulation frequency enabled to determine the frequency range at which the current passing through the muscle or carcass shows the greatest resistance and reactance, and thus, to predict the efficiency of electrical stimulation in both laboratory and industrial conditions. The measurements of current and active power during electrical stimulation of carcass enable to determine the amount of heat that is emitted during this process.