Evaluation of the resistance of arc discharges are important in ESD phenomenon since these events are evident in ESD simulation, such as charged device model (CDM), machine model (MM) for components and other ESD gun simulators for systems. Toepler, in 1906, established a relationship of the arc resistance in a discharge process [15]. Toepler’s law states that the arc resistance at any time is inversely proportional to the charge which has flowed through the arc