Matrices retaining electrolyte in phosphoric acid fuel cell were prepared with SiC to SiC whisker mixing ratios of 1:0.5, 1:1, 1:1.5, 1:2, 1:3 by tape casting method. When viscosity of the slurry was 5.9 poise and the SiC to SiC whisker mixing ratios were 1:1, 1:1.5, 1:2, the ranges of porosity, acid absorbency and bubble pressure were 80~90%, 2.5~6 and 700~2200 mmH2O, respectively. Those ranges are acceptable for a practical electrolyte-retaining matrix. With increasing the mixing ratio of SiC whisker to SiC, the porosity and the vol.% of large pores in the main pore size distribution which is between 1 and 10 ${mu}{ extrm}{m}$, increased rapidly. Impedance spectroscopy was measured to know characteristics of matrix inside and contact region of matrix to catalyst layer. When the SiC to SiC whisker mixing ratio was 1:2, hydrogen ions were transported in the matrix most effectively because of high ionic conductivity and low activation energy due to high acid absorbency in spite of high interfacial resistance. The cell current density of the cell made using the matrix was 220 mA/$ extrm{cm}^2$ at 0.7 V.