Measure the AC impedance of fuel cells with an electronic load. Since the frequency response analyzer is not affected by direct current, impedance can be measured accurately with any output current from the fuel cell. Furthermore, measurement at a very low frequency 0.1mHz (almost DC) can be done. Moreover, it can be developed into a system which calculates the parameters (parasitic resistance, reactive resistance, double layer capacity) of an equivalent circuit from the results of measurement.