Impedance spectroscopy was applied to low temperature polycrystalline Si in order to investigate the electrical/dielectric information in polycrystalline Si. By combined microstructure and impedance spectroscopy works, it was shown that the electrical information is sensitive to the corresponding microstructure, i.e., the grain size and distribution, judged from the capacitance vs. grain size relationship. At $360 mJ/cm^2$, the maximum in capacitance and the minimum in resistance correspond to the largest grain sizes of unimodal distribution in polycrystalline Si. The electrical/dielectric characterization is compared with Raman spectroscopic characterizations in terms of microstructure.