Electrode contact resistance is a crucial factor in physiological measurements and can be an accuracy limiting factor to perform electrical impedance measurements. The electrical bio-impedance values can be calculated by the conductivity and permittivity of underlying tissue using implant electrode in human skin. In this study we focus on detecting physiological changes in the human skin layers such as the sebum layer, stratum corneum layer, epidermis layer, dermis layer, subcutaneous fat and muscle. The aim of this paper is to obtain optimal design for implantable electrode at subcutaneous fat layer through the simulation by finite element methods(FEM). This is achieved by evaluating FEM simulations geometrically for different electrodes in length(50 mm, 70 mm), in shape(rectangle, round square, sexangle column), in material(gold) and in depth(22.325 mm) based on the information coming from the subcutaneous fat layer. In bio-impedance measurement experiments, according to electrode shapes and applied voltage, we have ascertained that there was the highest difference of bio-impedance in subcutaneous fat layer. The methodology of simulation can be extended to account for different electrode designs as well as more physical phenomena that are relevant to electrical impedance measurements of skin and their interpretation.