The pulsed method of measuring impedance is described. The cell is galvanostatically stimulated by a bipolar current signal of square shape. The cell response is registered by sampling U +[i], U −[i] with selected period Δt. The impedance spectra are calculated by direct Fourier transform. The internal resistance of the lithium sulphur cell is characteristically minimum in the calculated impedance diagrams in the frequency range of 0.035–5 Hz. It is shown that the lithium sulphur cells have maximum internal resistance at the transient between high and low voltage plateaus of charge and discharge curves. The internal resistance increases significantly during the initial stages of cycling because of the formation of passivation layers at the electrodes. It was found that the internal resistance of the lithium sulphur cell in the same charge state is governed by the way in which it is achieved. This is explained by differences in molar volumes of products generated in the sulphur electrode by electrochemical reaction during charging and discharging.