AC impedance measurements were carried out using practical-size planar disc-type SOFC which employs lanthanum, gallate as a solid electrolyte. The data were obtained under practical conditions of gas flow rate and DC current. Under these conditions, the gas conversion impedance (GCI), which originates from the change of the electromotive force (EMF) caused by the change in anodic gaseous concentrations along the flow direction, was observed in the low-frequency range of the data obtained. The overlapping impedance together with GCI on the low-frequency arc was also estimated. Experimentally obtained GCI was in good agreement with that calculated. It was concluded that GCI was predominant in the impedance data obtained under practical conditions. The shift of the high-frequency intercept in the complex impedance diagrams was shown to appear as a result of the change in the distribution of gaseous composition in the anode. The dependency of the low-frequency arc on temperature was also shown, and it was assumed that the overlapped impedance varies as the temperature changes. The validity of the impedance measurement, as a diagnostic means to evaluate the gas flow in SOFC stack, was suggested. (C) 2004 Elsevier B.V. All rights reserved.