A new analytical method was developed to determine the electrochemical impedance of lithium-ion rechargeable batteries (LIRB) at an arbitrary state of charge (SOC). Wavelet transformation (WT) is one of the waveform analysis methods, which allows the determination of frequency domain data as a function of time. The frequency domain data are obtained by convolution integral of a mother wavelet and original time domain data via the WT. A complex Morlet mother wavelet is used to obtain the complex number data in the frequency domain. The time series data of input current and output voltage signals are recorded by superimposing the double pulse current as an input signal to constant charge current for the charge of LIRB without stopping galvanostatic polarization. The double pulse current is composed of symmetrical positive and negative square waves. In this case, the SOC of LIRB is not affected by the input signal because the total amount of charge calculated from double pulse current is 0C. The impedance spectrum of LIRB at SOC 25% is determined in the frequency range from 0.1 to 100Hz during charge/discharge cycles without stopping galvanostatic polarization for the charge/discharge.