Meridian which used as the basic theory of acupuncture treatment, is an important functional connection system of acupuncture point in oriental medicine. Yangdorak and EAV have lack of precision because of using 2-electrode method, occurring high non-uniformed current density and electrode contact status on electrode placement spot. Therefore we implemented a meridian impedance measurement system for measuring meridian impedance using 4-electrode method. In order to confirm the precision of developed system, we made an constant current characteristic experiment using standard resistor. As a results of clinical study with 18 subjects, the meridian impedance showed that reproductivity and repeatability of HT7 acupuncture point are $0.515[k{Omega}]{pm}0.000$(mean${pm}$standard deviation) and $0.515[k{Omega}]{pm}0.002$, respectively. And reproductivity and repeatability of PC7 are $0.521[k{Omega}]{pm}0.000$ and $0.521[{Omega}]{pm}0.001$ respectively. The proposed system was stable and reliable. Therefore this study proved AC impedance method to valid in measuring meridian impedance, and also verified precision and repeatability of the proposed meridian impedance measurement system. The proposed system will serve as more effective method of measuring meridian phenomena as a bioelectric signal in clinical practice.