Methods for battery state and parameter estimation have been widely investigated, while the achievable accuracy of the estimation remains a critical but somehow overlooked topic. In this paper, the analytic bounds on the accuracy of battery state and parameter estimation accounting for voltage measurement noises are derived based on the Fisher information matrix and Cramer-Rao bound analysis. The state and parameters under discussion include the state of charge, capacity and (ohmic) resistance. The estimation accuracy is influenced by the information contained in the data set used for estimation. It is found that the main contributing factors to the accuracy of SOC estimation are the slope of the OCV curve and number of data points, while the accuracy of capacity estimation is affected by both OCV slope and SOC variation, and that of resistance estimation depends heavily on the current magnitude. The analytic bounds are derived for both standalone estimation, where only one state/parameter is estimated, and combined estimation where they are estimated together. The loss of accuracy in combined estimation compared to standalone estimation is usually expected. However, when the current excitation satisfies certain patterns, such loss can be avoided. The conclusions can be used as guidelines for offline experiment design as well as online evaluation of the accuracy of adaptive state and parameter estimation. Battery state and parameter estimation has been studied extensively in literature. Critical battery states include state of charge (SOC), temperature, state of power (SOP) and state of health (SOH) among others. As for the parameters, some of them are commonly seen in almost all types of models, such as the (ohmic) internal resistance, capacity, and open circuit voltage (OCV). Others are model-specific, especially those relating to the transient battery dynamics, e.g. R-C circuits in the equivalent circuit model, or diffusion coefficient/electrical conductivity in the electrochemical model. In this paper, the discussion will be limited to SOC, resistance and capacity, but the methodology can be extended to other states and parameters. It is noted that state estimation and parameter estimation are greatly interconnected for two reasons. For one thing, some of the states are in fact defined based on certain parameters. For example, it is well known that as battery ages, its capacity decreases 1-3 while resistance grows. 4-6 Therefore, SOH is often defined as the ratio of the remaining capacity and the nominal capacity, or the ratio of the actual (degraded) resistance and the nominal resistance.7 For another, it has been shown that the accuracy of state estimation will be greatly affected by the precision of parameters. 8 Various methods have been proposed in literature for battery state and parameter estimation. For SOC estimation, the basic method is coulomb counting, 9-10 where the current is integrated over time to calculate the change in stored energy. Since this method is susceptible to inaccurate initial SO...