The source resistances for surface voltages (touch, transferred and step vo
ltage) are considered. It is proved that the source resistances of the touc
h and transferred voltages are the same, given by the grounding resistances
between the feet of a human and the grounding system. In a practical situa
tion, however, this resistance is very close to that of the ANSI/IEEE Stand
ard 80 that is widely accepted. The source resistance of the step voltage i
s simply the resistance between the two feet, not at all perturbed by the g
rounding system. Proofs are derived rigorously by combining the field Galer
kin's moment method and basic circuit theory.