A theoretical impedance function is deduced for a proposed mechanism of passive film formation of steel in contact with alkaline aqueous media involving two reaction intermediates: mixed oxide with similar stoichiometry to magnetite and Fe(III)-oxides. The reduction reaction of dissolved oxygen is considered as the only cathodic reaction compensating the anodic current induced by the formation of iron oxides at open circuit potential. The iron dissolution takes place through a chemical dissolution of ferric oxide. A two-layered passive film with 3D structure is considered. A satisfactory agreement between the digital simulations on the basis of the theoretical impedance function and experimental spectra validates the proposed model. (C) 2009 Elsevier Ltd. All rights reserved.