Maybe you can find the answer from the following webpage

What is the relationship between sheet resistance and resistivity

http://www.zh-kv.com/Kaivo_En/TechView.asp?ID=32&SortID=20

Would you specify the question more precisely.

In particular what is geometry of electrodes on the film that you measure.

The most commonly used is four point probe method with 4 in-line equidistant

electrodes. For such geometry simple formulae between the sheet resistance

of the film  and the resistance readout exist. (look on the  on web: four-point probe method of the sheet resistance and resistivity measurements).

Resistivity value can be calculated from the following formula:

R=Rb (A/T), where R is resistivity, Rb is bulk resistance, A is area of material and T is thickness of material.

Alternatively, conductivity is inversely proportional to the resistivity=(1/R)