Impedance characteristics of the negative electrode of lead-acid battery were derived on the basis of fundamental interfacial processes occurring at the electrode. The solution of the governing equations was presented in terms of a simple equivalent circuit consisting of resistive and capacitive loops in which charge transfer and sulfate layer formation and also mass transfer (Warburg) elements are considered. The kinetic parameters were deduced by fitting the theoretically derived impedance to the experimental data. Impedance at various States of Charge (SoC) was also examined.