In this paper, the PEMFC performance was studied using three dimensional numerical analysis. The effect of GDL porosity and cathode inlet humidity on the cell polarization curve was analyzed. The GDL porosity of 0.3, 0.5, 0.7 and cathode inlet humidity of 20, 40, 60, 80, 100 percent were selected as simulation cases while the anode inlet humidity was maintained as 100 percent. For a constant cell voltage condition, the highest current density was obtained at GDL porosity of 0.7 and cathode inlet humidity of 20 percent. As GDL porosity increases, the amount of hydrogen diffusion to membrane from the anode increases and chemical reaction also increases. As cathode inlet humidity decreases, oxygen mass fraction of cathode gas channel increases and chemical reaction also increases.