Many physical and chemical problems in solid oxide fuel cells (SOFC) are induced by the operating temperature of approximately 800 ~ 1000°C. The focus of the research in SOFC’s is, thus, on running the systems at the intermediate operating temperature range below 800 °C. A way to achieve this includes changing the electrolyte material in order to get a good ionic conductivity in the intermediate temperature range below 800 °C. In this work, gadolinium doped ceria is selected as the electrolyte, which was mixed with NiO for the anode material, and tape cast and laminated to produce a novel graded IT-SOFC . The cross-section of the SOFC cell was observed using Scanning Electron Microscope (SEM) showing a dense electrolyte layer. The operating temperature to test the cell was 500 and 550 °C. The electrochemical properties of the cell were measured using impedance spectroscopy. The ASR of unit cells was found to be between 2.67 and 4.62 Ω∙cm2. The electrochemical performance is discussed under the effect of porosity gradients at 500 and 550 °C.