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Ohm's law is an empirical law, a generalization from many experiments that have shown that current is approximately proportional to electric field for most materials. It is less fundamental than Maxwell's equations and is not always obeyed. Any given material will break down under a strong-enough electric field, and some materials of interest in electrical engineering are "non-ohmic" under weak fields.

Ohm's law has been observed on a wide range of length scales. In the early 20th century, it was thought that Ohm's law would fail at the atomic scale, but experiments have not borne out this expectation. As of 2012, researchers have demonstrated that Ohm's law works for silicon wires as small as four atoms wide and one atom high.