G $d_{0.2}$C $e_{0.8}$ $O_{1.9}$(CGO) for electrolyte and L $a_{0.5}$S $r_{0.5}$Mn $O_3$(LSM50) for cathode in Solid Oxide Fuel Cells(SOFC) were synthesized by citrate process. Specimens were prepared with sintering temperatures at 110$0^{circ}C$, 120$0^{circ}C$ and 130$0^{circ}C$, which were fabricated by slurry coating with citric acid contents. Interfacial resistance was measured between cathode and electrolyte using AC-impedance analyzer. With various citric acid content, the degree of agglomeration for the initial particles changed. Also sintering temperature changed the particle size and the degree of densification of cathode. Factors affecting the interfacial resistance were adherent degree of the electrolyte and cathode, distribution of TPB(three phase boundaries, TPB i.e., electrolyte/electrode/gas phase area) and porosity of cathode. By increasing the sintering temperature, particle size and densification of the cathode were increased. And then, TPB area which occurs catalytic reaction was reduced and so interfacial resistance was increased.sed.sed.d.