The impedance behavior of a commercial Nickel-cobalt-aluminum(NCA) cylindrical cell was studied in this work. A series of impedance experiments was designed to explore the impact of battery state of charge (SOC) and other operating conditions. Our results indicated the impedance response of this cylindrical battery varies with the state of charge in both charge and discharge process. Experimental results also showed the SOC dependent impedance existed in different operating temperatures and C-rates. An impedance model was developed to explore the potential mechanisms behind experimental observations. Model results showed that the operating temperature and charge-discharge rate could significantly influence the impedance response of the battery but could not directly cause the variation of the impedance response at different SOC conditions. Results also showed that the contact resistance variation, resulted from the expansion and contraction of cell electrodes during charge and discharge, could lead to a SOC dependent impedance behavior of the commercial cell and influence battery output performance.