Electrical properties of living cells have been proven to play significant roles in understanding of various biological activities including disease progression both at the cellular and molecular levels. Analyzing the cell’s electrical states especially in single cell analysis (SCA) lead to differentiate between normal cell and cancer cell. This paper presents a simulation study of micro-channel and nanoneedle structure, fluid manipulation and current flow through HeLa cell inside a microfluidic channel. To perform electrical measurement, gold dual nanoneedle has been utilized. The simulation result revealed, the cell penetration occurs at microchannel dimension and solution flow rate is 22 µm x 70 µm x 25 µm (width x length x height) and 0.396 pL/min, respectively. The purposed device has capability to characterize the electrical property of single cells can be used as a novel method for cell viability detection in instantaneous manner.