The LSCF cathode for Solid Oxide Fuel Cell was investigated to develop high performance unit cell at intermediate temperature by modified oxalate method with different electrolyte. The LSCF precursors using oxalic acid, ethanol and $NH_4OH$ solution were prepared at 80℃, and pH was controlled as 2, 6, 7, 8, 9 and 10. The synthesis precursor powders were calcined at 800℃, 1000℃ and 120℃ for 4hrs. Unit cells were prepared with the calcined LSCF cathode, buffer layer between cathode and each electrolyte that is the LSGM, YSZ, ScSZ and CeSZ. The synthesis LSCF powders by modified oxalate method were measured by scanning electron microscope and X-ray diffraction. The interfacial polarization resistance of cell was characterized by Solatron 1260 analyzer. The crystal of LSCF powders show single phase at pH 2, 6, 7, 8 and 9, and the average particle size was about 3um. The electric conductivity of synthesis LSCF cathode which was calcined at 1200℃ shows the highest value at pH 7. The cell consist of GDC had the lowest interfacial resistance (about 950 S/cm@650) of the cathode electrode. The polarization resistance of synthesis LSCF cathode by modified oxalate method has the value from 4.02 to 7.46ohm at 650℃. GDC among the electrolytes, shows the lowest polarization resistance.