The test current (I) is forced through the test lead into the Device Under Test (R). The Voltmeter (Vm) measures the voltage developed at the HI and LO terminals. This voltage will be from the IxR drop across the Device Under Test (DUT) as well as from the IxR from the test leads.

Measured Resistance = Vm/I = Rs + (2xR Lead )

Typical Lead Resistance is in the range of 1mohm to 100mohms. This Lead Resistance will be a significant source of error if your DUT is below 10 Ohms.

The Test current (I) is forced through the DUT as before on the source leads. However, this time the Voltmeter (Vm) measures the voltage developed only at the connection point of the sense leads that are connected at the DUT. Since the input impedance of the voltmeter is many orders of magnitude larger than the DUT, negligible current flows into the Sense leads. Therefore, there is no IxR drop in the sense leads over which the voltage is measured. The measured voltage will be only from the IxR drop across the DUT.