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It is dangerous to handle electrical appliances with wet hands or while standing on a wet floor because water is a very good conductor of electricity and when it get in contact with an electrical appliance then we feel current.

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We know that water conducts electricity as it decomposes into H+ and OH- ions. When using wet hands and standing on wet floor the electricity is conducted by the water to our body and the current is sent to the Earth. The Earth which absorbs electrons largely makes a complete circuit. This makes the passage of electric current and so it is dangerous to use wet hands and standing on wet floor to deal with any electric appliance.
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