We discuss the influence of the ions dissolved in a liquid on the impedance spectroscopy of a cell. Our analysis is performed in the small-voltage regime, where the actual bulk density of ions is only slightly perturbed by the external electric field. In this framework, we show that the presence of the ions can be taken into account by a surface density of charge. The agreement between the theoretical prediction, on the basis of the assumption that the ionic mobility is frequency independent, and the experimental data for the real and imaginary parts of the impedance is fairly good for frequencies larger than 100 Hz. In the low-frequency range, the agreement of the theory with the experiment is rather poor. In this region, the experimental data can be successfully fitted by introducing the impedance of the metal -electrolyte interface, which is accurately represented by Z(i) = w(i omega)(-nu), where w and v are two constants, with 0 < nu < 1. From the analysis of the experimental data, we determine w and v. The theoretical predictions of our model are in good agreement with the experimental data in the investigated frequency range.