In this study, we applied Electrical Impedance Spectroscopy (EIS) to nondestructive quality monitoring of aging meat, and focused on developing more accurate electrical indexes on aging beef quality. The relationship between the electrical indexes derived from Impedance Ratio (I.R.) or admittance (Y), and physical properties such as drip loss, cooking loss, water holding capacity, and shear force of beef loin wet aged for 0 to 21 days were analyzed to develop the new electrical indexes. I.R. was derived from the ratio between electrical impedance measured parallel to and perpendicular to the muscle fibers on low frequency domain. Furthermore, the degradation of muscle fibers was observed by optical microscope. The investigated electrical indexes had higher correlations with shear force (0.52 ≦R2 ≦0.58) compared to correlations with aging days (0.34 ≦ R2 ≦ 0.39).