Abstract : Today and after a lot of research had been concentrated to employing the electrical bioimpedance property to extract many related physiological events. one of these directed research had introduced a very amazing technology of measuring the cardiac output with features have never been seen elsewhere in any traditional CO measuring techniques, the powerful of this new technique comes from it is being non-invasive ,clinically satisfied precision, easy to perform, long term applicable, cost effective, portable, risk free, fast CO assessment. As the scope of this technology is rising up and because is seeming that it will take a large medical potentiality in present and future healthcare attentions as a promising tool to optimize several medical treatments algorithms, so, this had justified to orient this thesis to investigate in this new technology and try to build first Iraqi, cost effective cardiac output estimator system. The CM-NICOD (Computer based Module for Non-invasive Impedance Cardiac Output Determination), it is a private abbreviation was created in this thesis to express for the system had been designed and practically implemented in this work. Complete description of hardware and software architecture of this innovative system (CM-NICOD) is kindly presented in this thesis, while. Several experimental studies have been performed by using many living rabbits. In this work the only experiments carried out on the single rabbit are presented. The result of the impedance cardiac function relationship with cardiac output is confirmed. Vast and encouraged findings are gotten practically and for interesting person it may open the wide gate in the bioelectrical applications and especially in the science of impedance decoding cardiac events.