The distribution of internal resistance in a Panasonic 10F, 2.5V electrochemical capacitor comprised of activated carbon electrode and organic electrolyte was analyzed. It was found that in the direction along the electrode surface, the resistance of the cell was mainly determined by the current collector and was 1.7×10−3 Ωcm−1. In the direction perpendicular to the electrode surface, the resistance was dependent on the applied pressure and a minimum resistance of 13.66Ωcm2 was obtained at an applied pressure of about 1kgcm−2. The resistance distribution at the applied pressure of 1kgcm−2 was 0.86, 1.91 and 8.11Ωcm2 contributing to the electrode carbon material, contact between the current collector and electrode and separator/electrolyte, respectively. A transmission line model was used to describe the cell resistance with dependence parameters, electrode length and the location of the electrical leads.