Nano-gap metal oxide semiconductor (MOS) capacitors were studied to evaluate their limitations in applications of dielectric spectroscopy in living cells. The purpose was to optimize the design of a transducer to avoid interfacial polarization at the electrodes. Silicon IC technology was selected for designing processes in which we could limit electric double layer impedance by precisely controlling dielectric thickness of the capacitors in the range of 17 to 150 nm. The working capacitance was defined by lateral oxide etching of capacitor structures of various configuration to ensure high perimeter to area ratio. Highly doped n+ polysilicon and n+ implanted Si substrate were acting as capacitor's electrodes. Restrictions known from CMOS circuits regarding oxide leakage current, which depends on geometry and increases with the gate area were taken into account. To allow for testing cells (yeasts), which have larger dimensions than nano structures it was necessary to include cell manipulation using dielectrophoresis (DEP). Entrapment of cells at the electrode perimeter preceded electrical measurements. Our focus in analyses was on the frequency dependence of impedance parameters.