The purpose of this study was to make up an equivalent circuit for ferroelectric LiTaO3 single crystal and to simulate its impedance at the transition temperature. Impedance was measured in the frequency range from 10 Hz to 13 MHz. LiTaO3 was prepared by the Czochralski method. The equivalent circuit consisted of the Debye equivalent circuit and an RC circuit in parallel This equivalent circuit gave good accordance between the measured and simulated data.