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The Cross-Kelvin Resistor test structure is commonly used for the extraction of the specific contact resistance of ohmic contacts. Analysis using this structure are generally based on a two-dimensional model that assumes zero voltage drop in the semiconductor layer in the direction normal to the plane of the contact. This paper uses a three-dimensional (3-D) analysis to show the magnitude of the errors introduced by this assumption, and illustrates the conditions under which a 3-D analysis should be used. This paper presents for the first time 3-D universal error correction curves that account for the vertical voltage drop due to the finite depth of the semiconductor layer.