Abstract: On the basis of a general model of fuel cells, the entropy production rates of a fuel cell system under different conditions are derived by using theories of electrochemistry and thermodynamics. In order to analyze the influence of the irreversible losses existing in an actual fuel cell, the equivalent circuit of the fuel cell is introduced, so that the irreversible factor of the fuel cell may be determined directly as a function of the internal, leak and load resistances. Moreover, the maximum power output and efficiency of the fuel cell are calculated, the optimal operation of the fuel cell is discussed, and the matching condition of the load resistance is determined.