In this study the electrical and dielectric properties of wet human cancellous bone from distal tibiae were examined as a function of frequency and direction. The resistance and capacitance of the cancellous bone specimens were measured at near 100% relative humidity. The measurements were made in all three orthogonal directions at discrete frequencies ranging from 120 Hz to 10 MHz using an LCR meter. At a frequency of 100 kHz, the mean resistivity and specific capacitance for the thirty cancellous bone specimens were 500 ohm-cm and 8.64 pF/cm in the longitudinal direction, 613 ohm-cm and 15.25 pF/cm in the anterior-posterior direction, and 609 ohm-cm and 14.64 pF/cm in the lateral-medial direction. All electrical and dielectric properties except the resistivity and the impedance were highly frequency dependent for the frequency range tested. All electrical and dielectric properties were transversely isotropic as the values for the longitudinal direction were different from values obtained for the two transverse directions and properties in the two transverse directions were approximately similar.