Biological samples exhibit frequency dependent spectra caused by the dispersion mechanism which describes a phenomenon of dielectric relaxation due to the interaction between electromagnetic field and biological samples at cellular levels. Changes in cellular structure such as cellular shape, membrane thickness and integrity could affect bio-impedance spectra.\n\nIn this paper, the influence of cellular shape, membrane thickness and integrity on dielectric properties of biological cells suspension is simulated using a custom developed FEM solver. In its 2D version, the AC conduction case is simulated. In its 3D version, magnetic induction case is simulated. And a new method for calculating the equivalent complex conductivity of biological cell suspension along the eddy current direction is introduced.\n\nMembrane integrity on beta dispersion was experimentally investigated using AC conduction (contact electrode) method on potato samples.\n\nThis suggests that bio-impedance measurements could provide indication of cellular structural changes of biological samples. This could be useful for biomedical, pharmaceutical and food inspection applications.