The most common methods used to characterize the electrochemical performance of fuel cells are to record current voltage U (i) curves. However, separation of electrochemical and ohmic contributions to the U ( i) characteristics requires additional experimental techniques. The application of electrochemical impedance spectra ( EIS) is an approach to determine parameters which have proved to be indispensable for the development of fuel cell electrodes and membrane electrode assemblies (MEAs). This paper proves that it is possible to split the cell impedance into electrode impedances and electrolyte resistance by varying the operating conditions of the fuel cell ( current load) and by simulation of the measured EIS with an equivalent circuit. Furthermore, integration in the current density domain of the individual impedance elements enables the calculation of the individual overpotentials in the fuel cell and the determination of the voltage loss fractions.