Since the early 1960s, extensive research programs on solid oxide fuel cells (SOFCs) have aimed at the development of high-efficiency techniques for electricity generation. The cell resistance, thus the cell performance, is often measured by using an electrochemical impedance spectroscopy (EIS) based on the response of the cell to alternating current of different frequencies. Distribution of relaxation time (DRT) can be used to analyze impedance data, which yields the dynamic property of an electrochemical system with higher resolution of frequency than EIS. The aim of this work is to address the following problems in the application of DRT: (1) how can we interpret the peaks in DRT functions to the physical or electrochemical processes in the electrodes, and (2) what are the limitations of the use of DRT to analyze SOFC performance.