The open circuit voltage (OCV) of solid oxide fuel cells is generally overestimated by the Nernst equation and the Wagner equation, due to the polarization losses at electrodes. Considering both the electronic conduction of electrolyte and the electrode polarization losses, we express the OCV as an implicit function of the characteristic oxygen pressure of electrolyte (p* [atm], at which the electronic and ionic conductivities are the same), and the relative polarization resistance of electrodes (r(c) = R-c/R-i and r(a) = R-a/R-i, where R-i/c/a [Omega cm(2)] denotes the ionic resistance of electrolyte, and the polarization resistances of cathode and anode, respectively). This equation approaches to the Wagner equation when the electrodes are highly active (r(c) and r(a) -> 0), and approaches to the Nernst equation when the electrolyte is a purely ionic conductor (p* -> 0). For the fuel cells whose OCV is well below the prediction of the Wagner equation, for example with thin doped ceria electrolyte, it is demonstrated that the combination of OCV and impedance spectroscopy measurements allows the determination of p*, R-c and R-a. This equation can serve as a simple yet powerful tool to study the internal losses in the cell under open circuit condition. (C) 2017 Elsevier B.V. All rights reserved.