By putting equivalent resistivity of surface polarization ρ₀^*=ρ₀+(λω)/aρ₁empirical formula λ(ω)=λ₀β/β+iω and formula of combinational resistivity ρ₂=ρ¹1-V/1+2V (when ρ₂→0) into the available basic theoretical formula, we obtained the η_s(ω) formula for sphere of surface polarizatiqn and that of volume pola-rization respectively, with the fundamental connection established between thetwo formulae through λ(ω). The formulae obtained have been used to performtheoretical calculation, which leads to some meaningful results.