The electrical conductivity ($\sigma$) of a metal describes its ability to conduct electric current. It depends on the properties of the charge carriers within the metal.
The standard formula for the electrical conductivity ($\sigma$) of a metal, often derived from the Drude model, is:
$ \sigma = \frac{ne^2\tau}{m} $
Where:
$ \sigma = n e \mu $
$ \mu = \frac{v_d}{E} $
$ v_d = a \tau = \frac{eE\tau}{m} $
$ \mu = \frac{(eE\tau / m)}{E} = \frac{e\tau}{m} $
$ \sigma = n e \mu = n e \left( \frac{e\tau}{m} \right) $
This simplifies to the final formula:
$ \sigma = \frac{ne^2\tau}{m} $
Therefore, the correct expression for the electrical conductivity of a metal is $\sigma = \frac{ne^2\tau}{m}$. This matches Option B.