The study of the electrical coupling properties of living cells and materials plays an important role in tissue engineering and clinical applications. The electrical coupling between living cells and substrates directly affects the growth, secretion and death of cells, as well as the measurement accuracy of electrophysiological parameters. In this work, the point contact model of the electrical coupling of cells and substrates is studied. It was found that the sealing impedance and effective contact area were the most important parameters affecting the electrical coupling. Moreover, the structure of nano-scale groove was fabricated by direct laser interference patterning (DLIP), and cylindrical arrays were fabricated on resist films after exposed to electron beam lithography (EBL). The two nanostructures were used as the substrates in vitro culture. The electrical coupling properties between living cells and structural substrates were discussed subsequently. In addition, the impedance spectrum of living cells at various frequencies, the relationship between the living cell number and impedance, and the impedance of living cells at different growth periods were measured. Furthermore, the multidimensional impedance information of living cells was obtained, and the impedance deviations between the two structure arrays were analyzed to evaluate the electrical coupling properties between the living cells and substrates. The proposed multidimensional impedance analysis method provides a way for studying the electrical coupling properties of nano-structured substrates and living cells.