Breast cancer is one of the most reported cancers that can lead to death. Despite the advances in diagnosis and treatment procedures, the possibility of cancer recurrences is still high in many cases. With that in consideration, researchers from all over the world are showing interest in the unique features of Graphene oxide (GO), such as its excellent and versatile physicochemical properties, to explore further its potential and benefits towards breast cancer cell treatment. In this study, the cell viability and electrical response of GO, in terms of resistivity and impedance towards the breast cancer cells (MCF7) and normal breast cells (MCF10a), were investigated by varying the pH and concentration of GO. Firstly, the numbers of MCF7 and MCF10a were measured after being treated with GO for 24 and 48 hours. Next, the electrical responses of these cells were evaluated by using interdigitated electrodes (IDEs) gold electrodes that are connected to an E4980 20 Hz – 2 MHz Precision LCR meter. Based on the results obtained, as the pH of GO increased from pH 5 to pH 7, the number of viable MCF7 cells decreased while the number of viable MCF10a slightly increased after the incubation period of 48 hours. Similarly, the MCF7 also experienced higher cytotoxicity effects when treated with a GO concentration of more than 25 μg/mL. The findings from the electrical characterization of the cells observed that the number of viable cells has corresponded to the impedance of the cells. The electrical impedance of MCF7 decreased as the number of highly insulating viable cells membrane decreased, but in contrast, the electrical impedance of MCF10a increased as the number of highly insulating viable cells membrane increased. Hence, it can be deduced that the GO with higher pH and concentration impacts the MCF7 cancer cell line and MCF10a normal breast cell.