A new mathematical approach aimed at giving light on the polarization resistance method is developed and its basic ideas are discussed to establish a suitable criterion to be used to compute the left bound Δ
E1 and the right bound Δ
E2 of the Δ
E interval where the linear approximation works properly with reference to a prefixed degree of accuracy. Examination of the results relating to the theoretical cases, characterized by the Tafel slope values (40, 120) and (80, 100) mV, stresses that the width
L(
) of the interval, where the linear approximation can be considered valid for a given value of
, depends on
Ba and
Bc, their values determining the position of the inflection point Δ
Ei of
i(Δ
E) where
G(Δ
E)=(
αe
αΔE+
βe
−βΔE)/(
α+
β)−1 exhibits a maximum. The maximum per cent value of the relative error
μ, that is less than 10, for
values ranging from 1 to 15 indicates that it is reasonable to replace
i′(0) with the incremental ratio computed at Δ
E1 or Δ
E2. Furthermore, the Newton method was always successful in determining the values of Δ
E1 and Δ
E2. Applications to experimental polarization data refer to the behaviour of iron in 1 N H
2SO
4 solutions containing KCl at various concentrations. All the experimental polarization curves of the current transient type were best-fitted with a polynomial of the fourth degree over the [−50, 50] mV interval to determine the analytical expression of
G(Δ
E). The good agreement of the values of
Rp,
Rpa and
Rpc, which are computed at Δ
E2 and Δ
E1 respectively for the case
=10, underlines the validity of the present approach in providing accurate information on the resistance to corrosion of iron.
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