Plating is applied to protect contact surfaces of contact devices such as switch, relay and connector from contaminations of oxidization and sulfuration etc. Furthermore it is known that the contact resistance can be reduced when there exist plated layers on the contact surfaces which have enough thickness and low resistivity compared with substratum materials. In this paper, contact resistance between plated conductors are calculated using three dimensional finite element method. Similariry, current density distribution in a contact spot with various resistivity of plated layers are shown and relative conductance depends on the contact area fraction with thickness of plated layers are presented.