The paper presents an impedance measurement method using a particular sampling method which is an alternative to DFT calculation. The method uses a sine excitation signal and sampling response signals proportional to current flowing through and voltage across the measured impedance. The object impedance is calculated without using Fourier transform. The method was first evaluated in MATLAB by means of simulation. The method was then practically verified in a constructed simple impedance measurement instrument based on a PSoC (Programmable System on Chip). The obtained calculation simplification recommends the method for implementation in simple portable impedance analyzers destined for operation in the field or embedding in sensors.