The system disclosed herein for non-destructively testing a resistive film includes first and second waveguides that are gapped apart from each other. The resistive film is disposed between the first and second waveguides and tested. The film is then advanced and re-tested by the first and second waveguides. The waveguides do not contact the film during testing or while the film is being advanced to its next position. Accordingly, the system provides a non-destructive method of testing the sheet resistance of a film in an accurate manner.