An analytical method has been developed to differentiate the electrical and thermal resistance of the PEM fuel cell assembly in the fuel cell operating conditions. The usefulness of this method lies in the determination of the electrical resistance based on the polarization curve and the thermal resistance from the mass balance. This method also paves way for the evaluation of cogeneration from a PEMFC power plant. Based on this approach, the increase in current and resistance due to unit change in temperature at a particular current density has been evaluated. It was observed that the internal resistance of the cell is dependent on the electrode fabrication process, which also play a major role in the thermal management of the fuel cell stack. (C) 2007 Elsevier Ltd. All rights reserved.