The degree to which a substance or device opposes the passage of an electric current, causing energy dissipation. Ohm's law resistance (measured in ohms) is equal to the voltage divided by the current.
In physics, resistance is defined as the ability of a substance to prevent or resist the flow of electrical current. A substance resists electrical current because of a collision between electrons and atoms, which slows the electrons down and converts some of their energy to heat energy. For more look up http://www.wisegeek.com/in-physics-what-is-resistance.htm