Nanometre-scale observation of specimens in water is indispensable in several scientific fields, such as biology, chemistry, materials science and nanotechnology. Scanning electron microscopy (SEM) obtains high-resolution images of biological samples under high vacuum conditions but requires specific sample-preparation protocols. Observations of unstained biological samples in water require more convenient and less invasive methods. Herein, we have developed a new type of impedance microscopy, namely impedance SEM (IP-SEM), which allows the imaging and sub-micrometer scale examination of various specimens in water. By varying the frequency of the input signal, the proposed system can detect the impedance properties of the sample's composition at sub-micrometer scale resolution. Besides examining various unstained biological specimens and material samples in water. Furthermore, the proposed system can be used for diverse liquid samples across a broad range of scientific fields, such as nanoparticles, nanotubes and organic and catalytic materials.