In this study various electrical conductivity approximations used in bidomain models of cardiac tissue are considered. Comparisons are based on epicardial surface potential distributions arising from regions of subendocardial ischaemia situated within the cardiac tissue. Approximations studied are a single conductivity bidomain model, an isotropic bidomain model and equal and reciprocal anisotropy ratios both with and without fibre rotation. It is demonstrated both analytically and numerically that the approximations involving a single conductivity bidomain, an isotropic bidomain or equal anisotropy ratios (ignoring fibre rotation) results in identical epicardial potential distributions for all degrees of subendocardial ischaemia. This result is contrary to experimental observations. It is further shown that by assuming reciprocal anisotropy ratios, epicardial potential distributions vary with the degree of subendocardial ischaemia. However, it is concluded that unequal anisotropy ratios must be used to obtain the true character of experimental observations.