The skin depth formula quantifies electromagnetic (EM) wave penetration depth into a material. This formula relates skin depth to material properties such as conductivity, frequency, and magnetic permeability. The skin depth indicates the distance at which EM waves decay to 37% of their initial amplitude. It is essential in applications like eddy current testing, microwave reflectometry, inductive heating, and non-destructive testing. This formula provides insights into EM wave interactions with materials and their effects on impedance and attenuation.