Electrochemical impedance spectroscopy (EIS) was performed during the first charge of a graphite/lithium metal test cell to determine the effect of an electrolyte salt on passive film formation in a polysiloxane-based electrolyte. The graphite electrode was separated from the lithium metal electrode by a porous polyethylene membrane immersed in a polysiloxane-based electrolyte with the dissolved lithium bis(oxalato) borate (LiBOB) or lithium bis(trifluoromethanesulfonyl) imide (LiTFSI). In case of LiTFSI, the conductivity of system decreased at 1.2V. In contrast, for the case of LiBOB, the conductivity decreased at 1.7V. The magnitudes of charge transfer resistance and film resistance for LiTFSI were smaller than that for LiBOB. Passive films on highly oriented pyrolytic graphite (HOPG) after charging (lithiating) in polysiloxane-based electrolyte were inspected microscopically. Gel-like film and island-like films were observed for LiBOB [H. Nakahara, A. Masias, S.Y. Yoon, T. Koike, K. Takeya, Proceedings of the 41st Power Sources Conference, vol. 165, Philadelphia, June 14–17, 2004; H. Nakahara, S.Y. Yoon, T. Piao, S. Nutt, F. Mansfeld, J. Power Sources, in press; H. Nakahara, S.Y. Yoon, S. Nutt, J. Power Sources, in press]. However, for LiTFSI, there was sludge accumulation on the HOPG surface. Compositional analysis revealed the presence of silicon on both HOPG specimens with LiBOB and with LiTFSI. The electrolyte salt dissolved in the polysiloxane-based electrolyte changed the electrochemical and morphological nature of passive films on graphite electrode.