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Ohm's is to resistance as torque is to twisting force
It's just a unit of measure.
Gosh, it's been a long time since I cared to test or check O2 sensors, but I think a good indication is whether or not they are cycling between high and low voltage. Hook up a scan tool and watch the voltage. Or just replace them if they have high mileage.
The stock narowband 02's are measured in millivolts---and actually have a range of 0-1 volts- The key to see if the 02's are working is if they are oscillating (bouning around) very rapidly between.100 and .950 millivolts in closed loop ( while the engine is running)--The engine when cold started or started warm --will be in open loop briefly and the readings are not being used-If you go to gearchatter they have tests there that can diagnose other problems with 02's such as grounding and base voltage that can be checked with the key ON and engine NOT running--
A Wideband 02 sensor however works from a 0-5 volt range