Usually, low resistance in the electrical testing industry refers to any resistance value below 1 ohm.
Now, if this is a new concept for you, you may think that 1 ohm is already very low. How could we possibly lower it? Believe us, values below 1 ohm represent the entire world.
To measure low resistance, you need an instrument with very high accuracy and sufficient testing current. These are non negotiable requirements. Usually, any current greater than 100 mA to 600 A is sufficient for testing current.