In this theoretical paper, physical processes responsible for formation of electrical potential on the contact surfaces of the phases, its changing and profile dependent on the distance from the solid electrodes (particles) have been discussed. Further, analogously with gravitation, terms of electrical potential and electrical field have been explained in an easy and understandable way. Based on this reflection, reactions of electron transfer in between contact surface electrode/electrolyte have been examined in the context of breakdown of electric capacitor. Physical occurrences that effect the profile of drop in electrode potential through ionic solution based on Poisson’s equation (Gauss’s law) have been discussed. Based on these occurrences a critical review has been presented on existing electrical double layer models. Electrical double layer itself has been analysed, as well as its literary use and terminological problems of its use in the context of its structure itself. The influence of ion concentration, types of solvents, the electrical potential on the value of double layer capacity, as well as an explanation of double layer origin, order of magnitude and its capacity have been analysed and explained. The difference in double layer structure for micro and nanoelectrodes has also been analysed and explained. At the end, an overview of modelling the double layer has been made by using equivalent electrical circuits.