if u consider ideal wire, it has no capacitance or inductance.so its impedance is same as resistance.
but for practical wire this is not the case.
wire has some capacitance and inductance.so reactant will change. hence impedance and resistance will be different.
if any wire has capacitance is C then capacitive reluctance is (1/(2*pi*f*C));
if any wire has capacitance is L then capacitive reluctance is (2*pi*f*L);
Impedance can be thought of as an opposition to the flow of electricity -- it opposes electrical current. It has a linear part (resistance) and a nonlinear part (reactance). So, when you say "impedance" you're really talking about the effects of both reactance and resistance.
The nonlinear component of impedance (Reactance) is caused by capacitors and inductors. The linear component of impedance (Resistance) is caused by resistors.
My definition of reluctance would sound too much like text from a physics book, so I'll let someone else take that one.