A time-dependent three-dimensional (3D) impedance model of mixed ionic electronic conducting solid oxide fuel cell (SOFC) cathodes that considers the complex coupling of gas diffusion, surface exchange, ionic bulk-diffusion and electrolyte conductivity is presented. By using the finite element method, this model enables the time-dependent and space-resolved simulation of the physicochemical processes in a porous cathode microstructure. The developed model is used for a detailed analysis of the formation of a 'Gerischer-type' impedance. It is detected that the low-frequency part is dominated by the surface exchange reaction, whereas the typical 45 • ramp of the Gerischer impedance is related to the ionic diffusion in the bulk. The capability of the time-dependent 3D impedance model is evaluated versus a well-established homogenized analytical model. For homogeneous 3D microstructures both models calculate impedance curves which are in excellent agreement. Further impedance simulations with microstructures containing features of high-performance SOFC cathodes clearly show that model separates and quantifies the contribution of the gas diffusion in a porous cathode layer. At an oxygen partial pressure of 0.21 atm the gas diffusion accounts for only 2% of the total polarization resistance, whereas a depletion of oxygen to 0.01 atm significantly increases this value to 38%.Intermediate temperature solid oxide fuel cells (SOFCs) own high potential and flexibility for an efficient conversion of fuels (from pure hydrogen to higher hydrocarbons) to electric power. The performance of SOFC single cells with a thin-film electrolyte of 1 μm is dominated by the polarization losses of both electrodes. Thus, mixed ionic-electronic conducting (MIEC) cathode materials such as La 1-x Sr x Co 1-y Fe y O 3-δ (LSCF) are indispensable at operating temperatures below 750 • C. 1,2 Due to the high oxygen ion conductivity of LSCF, the cathode performance is determined by the oxygen ion transport in the porous solid phase and the exchange kinetics of oxygen between the gas phase and the LSCF surface. Extending this electrochemically active region results in a lower value of the area specific resistance of the cathode (ASRcat), which is the mostly reported performance index. However, the coupling of transport process and surface reaction process in a single phase demands for a properly adapted chemical composition and microstructure.Electrochemical impedance spectroscopy (EIS) has become a state-of-the-art method for the characterization of SOFC electrodes. Recent developments have introduced the combined approach of EIS measurements and the distribution of relaxation times (DRT) method, 3 leading to a physically motivated equivalent circuit model for a complete SOFC single cell. 4 The DRT method offers a higher resolution of the individual loss mechanisms due to their specific kinetics, and enables a more detailed investigation on operating conditions. The MIEC cathode is modeled by a Gerischer-type impedance, 5 and detailed investigation...