Microfluidic method and device that can be used for sensing and measurement of properties of liquids, gases, solutions, and particles is proposed, wherein the measurable liquid or gas (with or without particles) flow in at least one channel through a measurement chamber (cell) formed between at least two isolated electrodes is used for electrical impedance measurement. The proposed solution is characterized in that the cross-section of at least one pair of similar spatial electrodes decreases smoothly towards the tiny measurement chamber (cell) in order to increase the sensitivity and accuracy of the measurement. Typically, a device with multiple similar channels is advantageous to use for comparative measurement and differential measurement schemes.