Thank you gpssonar,
I don't agree that distilled water has a resistive value of 78ohms, that's its dielectric constant, pure distilled water is an insulator with very high ohmic value,
you showed me where the ohmic value for distilled water came from, been scratching my head about that for a while, its much appreciated that you cleared that up.
The reason I cannot use 78ohms resistance in place of a dielectric constant of 78 is dielectric constant and its resultant ability to hold charge is not an ohmic value, it makes no sense to me at this time,
capacitors don't have resistive values they have capacitive reactance values @ a given frequency which is derived from their capacitance calculated from plate area and spacing plus the dielectric constant of the dielectric between them,
the paper only makes sense if you remove ohms from the 78 so I'm lost unless somebody can explain this new law of physics.