Technological composites based on polymeric materials reinforced with fibers or inorganic fillers are increasingly used due to their mechanical and thermal properties. In general, the polymeric materials that are commonly used, whether they are thermostable or thermoplastic, provide a low specific weight and also a greater ease of machining compared to the technological metals and ceramic materials used in the Industry. This is why they are also increasingly used in the manufacture of electrodes and membranes for conventional electrochemical cells and reactors, as well as in electronic devices for everyday use, such as mobile phones or personal computers. Historically, the first conductive polymers were manufactured by dispersing micrometric carbonaceous or metallic particles in insulating polymeric matrices. Nowadays, the number of possible benefits and applications of the composites of the polymer + conductive charge type has increased enormously, but it is worth noting that the theoretical concepts on the Percolation Theory, developed mainly during the 20th century, are still useful for trying to understand the passage of electric current through the polymer + charge composite electrodes [1,2] and, therefore, the Percolation Theory can also contribute to the design of supercapacitors, electrochemical reactors or sensors in which these composite materials are used. It is well known that the ohmic drop through electrodes causes one of the greatest efficiency losses in technological devices for storing or generating energy, which is why the tests for the measurement of electrical resistance in conventional cells are very useful for the design of electrodes, membranes and of the electrochemical reactors and sensors themselves in which polymer composite + charge are used This work focuses on the impedance spectroscopy, EIS response of the polyethylene / graphite composite system. An attempt is made to correlate the concept of fractality of the Percolation Theory with its phenomenological electrochemical behavior. In the case of a conventional three-electrode cell in which the most significant contribution for practical purposes is that of the electrode / solution interfacial region, the experimentally measured impedance can be associated with that of an equivalent circuit consisting of a resistance in series with a constant phase element CPE, given the heterogeneity of the electrode surface and the predictable distribution of electrical potentials on its surface .Where j = √ (-1), is the sum of the electrical resistance of the composite electrode and the rest of the cell, while and are adjustment coefficients of the imaginary component of the impedance that, like the real component they must depend on the graphite content and therefore on the electrical percolation of the material. The CPE coefficients also depend on the concentration of electrolyte present in the interfacial region.1) Navarro-Laboulais J; Trijueque J; Garcia-Jareño JJ; Benito D; Vicente F. Determination of the electroactive area of graphite plus polyethylene composite electrodes. Uncompensated resistance effects and convolution analysis of chronoamperograms. Journal of Electroanalytical Chemistry . 443-1 (1997) 41 - 48.2) Navarro-Laboulais J; Trijueque J; Garcia-Jareño JJ; Benito D; Vicente F. Electrochemical impedance spectroscopy of conductor-insulator composite electrodes: properties in the blocking and diffusive regimes. 905795 - Journal of Electroanalytical Chemistry. 444 – 2 (1998) 173 – 186.