The gel electrolytes were prepared with sulfuric acid and phosphoric acid, where hydrophilic fumed silica was used as a gelling agent. The influences of gel electrolyte on performance of the valve regulated lead acid (VRLA) batteries were investigated employing capacity tests, electrochemical impedance spectroscopy and scanning electron microscopy. The initial capacities of the sulfuric gel VRLA batteries were higher than that of phosphoric gel VRLA batteries. The sulfuric gel VRLA battery using 1.210 specific gravity of sulfuric acid with hydrophilic fumed silica exhibited the highest capacity of 0.828Ah. In the impedance measurements, the ohmic and charge transfer resistances for the phosphoric gel VRLA batteries were higher thanthat of sulfuric gel batteries. The morphology of electrodes of phosphoric gel VRLA batteries were more deteriorated in the SEM image.