Electrical impedance is the frequency domain ratio of the voltage to the current. Electrical impedance extends the concept of resistance to AC circuits, describing not only the relative amplitudes of the voltage and current, but also the relative phases. Many new generation impedance measuring instruments measure the real and imaginary part of the impedance vector. Textile sensors are becoming an emerging field in industry. The possibilities that this technology holds seem almost limitless. Currently, textiles are being developed for many applications and markets, including biomedical sensing, wearable computing, large area sensors and large area actuating devices. A novel concept for a textile sensor for detection of moisture surroundings The sensor has been theoretically analysis. The results of the developed sensor shows less resistance drop characteristics against sweat.