Impalement of living cells with microelectrodes (MEs) is a useful approach to measure a variety of biological parameters such as membrane potential (Vm), intracellular free ion concentrations and cell-to-cell communication. Despite such widespread applications, the number of trained researchers capable of using MEs is diminishing. In this article, we describe the fundamentals of the preparation and the proper use of MEs to study the physiology of transepithelial ion transport.