The electrochemical impedance spectra of polyaniline film coated on tungsten electrodes by cyclic voltammetry have been measured in 0.1 M aqueous sulfuric acid solution. An electrochemical cell composed of large redox capacitance and low resistance of PANI-film in series was in agreement with the conductive behavior reported at these potentials. When the PANI was coated on bare tungsten, the electrolytic resistance was only observed. However, on the oxidized tungsten instead of bare tungsten, the resistance of tungsten oxide and the contact resistance between PANI and tungsten oxide were additionally observed. Equivalent electrical circuits have been deduced from the impedance data. It was therfore possible to obtain the parameters of the ionic mass transport within the film.