Objectives: The object of this study is to evaluate and develop the system that reflects acupoints electrical properties by the multi-frequency using the SPAC (Single Power Alternative Current) stimulation method based on BIA (Bioelectrical impedance method). Methods: The 12 channel meridian impedance measurement system (MIMS) was designed, which sets multi-frequency with 10 steps (1~10㎑). To check acupoints electrical properties, impedance of acupoints were measured from 11 acupoints selected from the LU and ST meridians. Results: Regarding distribution of measurement values by multi-frequencies, we found the lowest response at 1㎑ was in common. But frequency bands which represent the highest response at each acupoint were various. Measurement values of each acupoint by multi-frequencies were expressed similar distribution (P<0.05). Also we could check same frequency band which showed the highest response at left/right equal acupoints (P<0.05). Conclusions: Through change of acupoints electrical properties by multi-frequency stimulation, we checked oriental medical diagnostic possibilities by using this system. We would progress variable clinical trials with this system for oriental medical diagnosis.