The unit of resistance is the ohm (Ω) . It is named after the German physicist and mathematician Georg Simon Ohm, who formulated Ohms law, which states that the resistance R is the ratio of the voltage U across a conductor and the current I flowing through it: R = U / I. The ohm is the unit of electrical resistance in the International System of Units (SI) . It is defined as an electrical resistance between two points of a conductor when a potential difference of one volt between them produces a current of one ampere.