The cell constant of a given conductivity cell is obtained by measuring the resistance (R) (or the conductance) of a standard solution whose conductivity (fc) is accurately known by using Wheatstone’s bridge. For this purpose, KCl solution of accurately known conductivity is used.
\(k_{KCl} = \frac{1}{R_{KCl}} \times \frac{l}{a} \) where \(\frac{l}{a}\) is a cell constant, represented by b.

For example, the conductivity of 0.01 M KCl is 0.00141 Ω-1 cm-1 (S cm-1). Hence by measuring R KCl the cell constant b can be obtained.