The electrical resistance of dairy cows is decreased with wet haircoats, standing on wet flooring, and touching wet metal. We assessed electrical contact conditions on 27 commercial dairies by observing wetness of cow contact areas within cattle housing and the milking parlor plus measured resistance of water from water troughs. Cattle housing on survey farms was 100% open lot (n = 10), 100% freestall (n = 10), or both (n = 7). Herd size ranged from 300 to 4000 cows and parlors were parallel (n = 24) or herringbone (n = 5). Composite water samples were collected from 18 dairies. The electrical resistance of each water sample was measured by inserting a 10 × 10 cm aluminum probe at 2 angles on the water surface (45 and 90 degrees) and at 2 water depths (8.9 and 17.8 cm). Data were analyzed as a 2 × 2 factorial in SAS, blocking on dairy. During our freestall observations, all of the holding corrals, transfer lanes, cow alleyways and crossovers with waterers were wet from urine and feces. Open lots and feed lanes were wet from recent rain or melting snow. Median and range in percentage of wet parlor splash plates, cows touching the splash plate, and wet rear udders during milking were: 48%, 48 to 92%; 54%, 0 to 91%; and 44%, 17 to 93%, respectively. The median percentage of cows touching the splash plate was lower in herringbone (7%) versus parallel parlors (61%) and lower for first-lactation cows (15%) than mature cows (64%). Wet splash plates and udders were more common from cows housed in open lot pens (median = 72%) during wet conditions versus covered freestalls (median 25%). Measured resistance of water samples ranged from 33 to 110 ohms and were significantly lower (P < 0.001) at 45° versus 90° and significantly higher (P < 0.001) at a depth of 17.8 cm than at 8.9 cm. In conclusion, the electrical resistance of Idaho dairy cows is decreased during the winter months due to wet conditions. The potential for wet contact of the udder with parlor splash plate varies with cow size, parlor type, and environmental conditions. Water resistance varies widely between locations and should be considered during farm evaluations.