When the transient current with high frequency components such as lightning surges are injected the grounding electrodes, the performance of grounding electrodes should be evaluated as grounding impedance. It is restricted to analyze the grounding impedance by measurement approach since the grounding impedance is very different with the shape and size of grounding electrodes, resistivity and relative permittivity of soil and the frequency component of the injected current. So a variety of simulation approaches have been developed. Typically, the soil resistivity measured with low frequency and relative permittivity between 1 and 80 are used for simulation of the grounding impedance. However, the resistivity and relative permittivity of soil are changed with frequency of injected current. In this paper, the frequency-dependent resistivity and relative permittivity of soil are measured and these parameters are reflected in the simulation of the grounding impedance of a ground rod. The simulated results are compared with the measured results. As a result, the simulated results with frequency-dependent soil parameters show capacitive aspect like measured results in the frequency of lower than 100[kHz] and they are more consistent with the measured results in wide frequency range.