In this paper, implantable medical device (IMD) wireless power transfer (WPT) coil impedance was observed according to the change of design parameters of Tx coil. Effective resistance was defined, including coil AC resistance in air, such as eddy resistance, skin effect resistance and additional resistance reflected by eddy current loss (ECL) in the conductive medium. Based on this, the relationship between the quality factor, resistance, inductance of Tx coil and power transfer efficiency (PTE) was analyzed.