The objective of this study is to compare transfer functions (TFs) of a Spinal Cord Stimulation (SCS) system in high permittivity media (HPM), low permittivity media (LPM) and in spinal cord by using computer simulations. For a SC model, we modeled the anatomical and conductive properties of the lower thoracic (T7-T10) spinal cord. The TF curves in HPM and in SCS follow each other closely. With a SC model, the compound tissue effect around the lead was seen. Lowering HPM conductivity would shift the curve slightly up that with the SC model for in-vivo.