
Consider conductor of length ∆x, area of cross section A.
Vd = drift speed of free electrons, in a time ∆t, let all the electrons travel a distance ∆x = Vd ∆t.
Electric current I = ∆Q /∆t = neAvd
The acceleration acquired by the free electrons is given by a = \(\frac{-eE}{m}\)
where m = mass of the electron
If τ = relaxation time then velocity
vd = \(\frac{-eE}{m}\tau\)

Current density J = \(\frac{1}{A}\), J = σE therefore
σ = \(\frac{ne^2\tau}{m}\)