This paper deals with the state of charge(SOC) and life cycle evaluation algorithm for lead-acid battery, which is essential factor of the electric vehicle(EV) and the stabilization of renewable energy in the smart grid. In order to perform the effective operation of the lead-acid battery, SOC and life cycle evaluation algorithm is required. Specific gravity with the change of electrolyte temperature inside battery case should be obtained to evaluate the SOC of lead-acid battery, however it is difficult to measure the electrolyte temperature of sealed type lead-acid battery. To overcome this problem, this paper proposes the equation of thermal transmission to compensate internal temperature of the lead-acid battery. Also, it is difficult to exactly evaluate the life cycle of battery, depending on the operation conditions of lead-acid battery such as charging and discharging state, self discharging rate and environmental issue. In order to solve the problem, this paper presents the concept for gravity accumulation of charge and discharge cycle, which is the value converted at 2 0℃. By using the proposed algorithm, this paper propose the test device based on the Labview software. The simulation results show that it is a practical tool for the maintenance of lead-acid battery in the field of industry.