Dear student,
When the electric current flows through the cell, the resistance offered by the electrolyte of the cell is known as internal resistance of the cell. It is denoted by r. Internal resistance of a cell can be measured by potentiometer. For a new cell, the value of internal resistance is very low but as the cell is put to more use, its internal resistance goes on increasing.
The internal resistance of a cell depends upon
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So it is the distance between the electrodes and not the length of the electrodes.
Regards