Resistivity, $\rho=\frac{m}{n e^{2} \tau}$
$\because [\rho]=\frac{[ M ]}{\left[ L ^{-3}[ AT ]^{2}[ T ]\right.}=\left[ ML ^{3} A ^{-2} T ^{-3}\right]$
So, électrical conductivity.
$\sigma =\frac{1}{\rho} $
$[\sigma] =\frac{1}{[\rho]}=\left[ M ^{-1} L ^{-3} A ^{2} T ^{3}\right]$