The sheet resistivity tensor relates tangential electric field to surface current density: . It is the matrix inverse of the sheet conductivity tensor, when that inverse exists. Its SI unit is the ohm, rather than the ohm times metre used for bulk electrical resistivity. With a transverse response, individual tensor components are not generally reciprocals of the corresponding sheet conductivity components.
For a spin-degenerate parabolic two-dimensional band, the Drude model gives and . Their product is the displayed mass-independent mean free path. A Fermi-surface transport interpretation requires a sufficiently degenerate electron gas; a quantum lifetime need not equal the transport relaxation time.
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