Transverse electric and magnetic field (TEM) cells are often designed to subject samples to electromagnetic radiation of intrinsic impedance (E/H) that is the same as in free space, 377 omega. Earlier work has shown this value to be correct for the RF region above about 2 kHz. In this study, measurements of magnetic fields in the extremely low frequency regions and at DC indicate the E/H ratio to be around 300 omega for frequencies less than 2 kHz in cells of a particular design. This lower value indicates that care should be taken in estimating AC magnetic field intensities from electric field measurements in TEM cells at frequencies below 2 kHz.