It is generally accepted that a buried steel structure cannot be cathodically polarized to a potential much more electronegative than -1200 mVCSE due to the limiting potential encountered with the electrolysis of water. Nevertheless cathodic protection data obtained in the field often include off-potential measurements significantly more electronegative than would seem possible in theory. While this might usually be explained as a failure to interrupt all influential sources of cathodic protection current it is proposed that polarization of the soil itself in some cases may produce such errors.Time-domain induced polarization (IP) is a well-established geophysical survey technique in which the polarization characteristics of the soil are measured as a means of identifying mineral deposits. This paper discusses the theory of the IP technique and suggests how the polarization of certain soils might lead to off-potential measurements which are excessively electronegative. Off-potential data from several case studies are presented to support this theory.