 Surface impedance of a good conductor

For a wave penetrating a nonmagnetic good conductor in the $+z$ direction with time convention $e^{-i\omega t}$, its wavenumber is $k=(1+i)/\delta$, with skin depth $\delta =\sqrt{2/({\mu }_0\sigma \omega )}$. If $\mathbf{E}\parallel \hat{\mathbf{x}}$, Faraday's law of induction gives $\mathbf{H}=[k/({\mu }_0\omega )]E_x\hat{\mathbf{y}}$. Thus the field ratio is $Z_s=E_x/H_y=(1-i)/(\sigma \delta )$, equal to the displayed expression. Magnetic and electric fields have equal exponential penetration lengths but a phasor phase difference $\pi /4$; $H_y$ has the positive phase relative to $E_x$ in this convention.