The matrices which consisted of SiC whisker, PES(polyesterasulfone) as a binder, span 80(sorbitan monooleate) as a surfactant, TPP(triphenyl phosphate) as a plasticizer and dichloromethane as a solvent, have been prepared by the various methods such as tape casting, rolling, tape cast-coating and roll-coating method. The fuel cells of single stack type using these matrices are characterized by ac impedance spectroscopy and cyclic voltammetry technique. A fuel cell using a matrix prepared by the tape cast-coating method shows the best performance of 466.34 mA/$ extrm{cm}^2$ at 0.6V because it has the lowest polarization resistance at the interface between electrodes and a matrix due to the largest three phase contact region of gases, catalyst and electrolyte.