Electrochemical impedance spectroscopy was performed on low temperature solid oxide fuel cells with yttria-stabilized zirconia electrolytes and different electrode materials and morphologies. Three loops are seen in a Nyquist plot; the high frequency loop is attributed to the electrolyte and series resistance. The intermediate and low frequency loops are influenced by the material and morphology of both electrodes. To clarify which elementary processes contribute to each loop, kinetic Monte Carlo simulations of a solid oxide fuel cell were performed to calculate the reaction rates for each elementary process. The rates fall into three groupings, allowing the identification of processes with corresponding features in the impedance spectra. Vacancy diffusion processes occur at the highest frequency, agreeing with the usual assignment of the high frequency loop with series resistance. Chemical reactions at the anode have an intermediate frequency, suggesting that the intermediate frequency loop is dominated by anode reactions. Low frequency reactions include electrochemical reactions, chemical reactions at the cathode, and water formation and desorption at the anode. This agrees with the experimental findings of the strong dependence of the low frequency loop on the bias voltage and the dominance of the cathode reactions in the low frequency regime.Solid oxide fuel cells ͑SOFCs͒ may potentially deliver power at high efficiency while avoiding issues of water clogging and catalyst poisoning suffered by proton exchange membrane fuel cells. 1 To enable the economic manufacture of SOFC units, efficient operation below 500°C is an active area of research. At low temperatures, the performance of thin-film SOFCs is limited by sluggish electrode reactions, even with relatively highly active platinum electrodes. 2,3 Electrochemical impedance spectroscopy ͑EIS͒ is a widely used tool in investigating the causes of inefficiency in fuel cells under different operating conditions. 4 Despite a wealth of data and analysis of Pt electrodes on yttria-stabilized zirconia ͑YSZ͒ electrolytes, there remains controversy about the assignment of features in an EIS spectra to physical processes. Some authors attribute the cathodic overpotential to the sluggishness of electrochemical reactions, 5,6 while others demonstrate a contribution from concentration effects. 7 Due to the complex interplay of a myriad of reactions occurring simultaneously on fuel cell electrodes, there remains uncertainty about the assignation of overpotentials to reactions, even on model systems such as Pt/YSZ. This work aims to clarify the situation by identifying the features of experimental EIS spectra with elementary physical reactions. Further, most studies have been done on higher temperature systems above 700°C, 8,9 while this work presents a systematic study of lower temperature ͑Ͻ400°C͒ reactions on noble metal electrodes.To facilitate a close study of why platinum electrodes show good performance and to guide the search for replacement materials for platinum, ...