Effect of current collecting layer on the cathode was characterized by AC impedance spectroscopy at 800$^{circ}C$ under flowing air. LSM-YSZ composite cathode showed lower polarization resistance due to the in-crease of triple phase (LSM/YSZ/Pore) boundary length by incorporation of YSZ. Ohmic resistance {{{{ {R }_{1 } }} of LSM-YSZ was higher than that of pure LSM however because in-plane resistance of the cathode was fair-ly high due to its high specific resistivity. To reduce the in-plane resistance of LSM-YSZ cathode cathode side current collecting layer was required. Ohmic resistance {{{{ {R }_{1 } }} was reduced after forming LSM current col-lecting layer on the LSM-YSZ cathode. In case of pure LSM cathode the formation of Pt, or LSCO current collecting layer reduced polarization resistance {{{{ {R }_{p } }} but ohmic resistance {{{{ {R }_{1 } }} was relatively constant. After annealing of LSM cathode with Pt current collector at higher temperature polarization resistance {{{{ {R }_{p } }} was in-creased but ohmic resistance {{{{ {R }_{1 } }} was constant. These phenomena indicate that Pt or LSCo current col-lecting layers act as a catalytic layer for oxygen reduction of pure LSM cathode. LSCO current collector was effective in reducing the ohmic and polarization resistance of LSM-YSZ cathode.