The present paper aims at investigating the main sources of irreversibility in a Proton Exchange Membrane Fuel Cell (PEMFC) using a Fermat spiral as flow distributor and also to direct possible improvements in its design. The numerical analysis is based on a finite volume technique with a SIMPLE algorithm as numerical procedure. In order to have a more complete and rigorous analysis a new dimensionless parameter is proposed here. The parameter represents the ratio of the entropy generation due to mass transfer to the total entropy generation is proposed here. Results demonstrate that the main sources of irreversibility in a fuel cell are the concentration losses for the most part of the operational domain, whereas the heat transfer effect is not dominant. (C) 2011 Elsevier Ltd. All rights reserved.