Solid oxide fuel cells (SOFC) are of great interest for a diverse range of applications. Within the past 10 years, an increase in power density by one order of magnitude, a lowering of the operating temperature by 200 K, and degradation rates lower by a factor of 10, have been achieved on the cell and stack level. However, there is still room for further enhancement of the overall performance by suitably tailoring the cell components on a microand nanostructural level. The efficiency of the electrochemically active single cell is characterized by the linear ohmic losses within the electrolyte and by nonlinear polarization losses at the electrode-electrolyte interfaces. Both depend on material composition and operation conditions (temperature and time, fuel utilisation and gas composition). The area-specific resistance (ASR) is considered as the figure of merit for overall performance. ASR values of anode supported cells (ASC) were determined by means of impedance spectroscopy and subsequently separated into ohmic losses (mainly electrolyte) and nonlinear polarisation losses resulting from gas diffusion and activation polarization in the cathode and anode. The efficiencies of ASCs will be discussed for various material combinations in the temperature range of technological interest (between 550°C and 850°C).