Time-dependent electromagnetic fields are significantly attenuated by conducting media (including the human body); the skin depth gives a measure of the average depth of penetration of the RF field. A high power frequency tunable RF source can be rapidly switched on and off. This produces a large RF field perpendicular to the magnetic field. This RF field is focused by the body coil. The RF source and coils must be tunable in both frequency and impedance to 'match the impedance' of the patient's body.

The skin depth may be a limiting factor in MR imaging at very high frequencies (high magnetic fields). The skin depth also affects the Q of the coils.