This article covers the theoretical ac-impedance models for the analysis of oxygen reduction on the porous cathode electrode f3r solid oxide fuel cell (SOFC). Firstly, ac-impedance models were explained on the basis of the mechanism of oxygen reduction, which were classified into the rate-determining steps; (i) adsorption of oxygen atom on the electrode surface, (ii) diffusion of adsorbed oxygen atom along the electrode surface towards the three-phase (electrode/electrolyte/gas) boundaries, (iii) surface diffusion of adsorbed oxygen atom m ixed with the adsorption reaction of oxygen atom on the electrode surface and (iv) diffusion of oxygen vacancy through the electrode coupled with the charge transfer reaction at the electrode/gas interface. In each section for ac-impedance model, the representative impedance plots and the interpretation of important parameters attributed to the oxygen reduction reaction were explained. Finally, we discussed in detail the applications of the proposed theoretical ac-impedance models to the real electrode of SOFC system.