This paper describes the design, fabrication, and testing of an on-wafer substrate that has been developed specifically for measuring extreme impedance devices using an on-wafer probe station. Such devices include carbon nano-tubes (CNTs) and structures based on graphene which possess impedances in the k Omega range and are generally realised on the nano-scale rather than the micro-scale that is used for conventional onwafer measurement. These impedances are far removed from the conventional 50-Omega reference impedance of the test equipment. The on-wafer substrate includes methods for transforming from the micro-scale towards the nano-scale and reference standards to enable calibrations for extreme impedance devices. The paper includes typical results obtained from the designed wafer.