This work presents a rigorous continuum model describing the transport of ions and associated ion pairs in solid polymer electrolytes subjected to small amplitude alternating current ͑ac͒ excitation. The model treats ion association as a reversible reaction among ions and ion pairs. Dimensionless governing equations are developed from component mass balances, flux equations based on dilute solution theory, and the Poisson equation. Assuming reversible electrode reactions and electroneutrality, the model equations have an analytical solution. Further simplifications are possible in limiting cases ͑weak and strong association, zero and infinite frequency excitation͒, giving expressions consistent with previously published models. We use the model to explore the effect of association/dissociation reaction rates, ion pair diffusivity, and fractional dissociation on ac impedance behavior. We present a scheme for establishing component diffusivities and fractional dissociation from independent experimental data for lithium perchlorate in poly͑ethylene oxide͒. With no additional adjusted parameters, satisfactory agreement exists between calculated and experimental ac impedance data. Considerable experimental evidence indicates that ion association occurs in many solid polymer electrolytes. For example, conductivity measurements and spectroscopy data provide evidence for ion association in LiCF 3 SO 3 /polyethylene oxide ͑PEO͒, However, the mathematical models used to extract transport properties from the data do not generally account for ion association. Instead, transport properties are interpreted in the context of the usual strong electrolyte model. 5 The impact of this assumption may differ from one technique to another, so accurate, consistent values of ionic diffusion coefficients and transference numbers may be difficult to obtain. Specifically, small signal ac and dc conductance measurements will not yield accurate values of transport properties if ion association changes the number and mobility of charge carriers. Pulsed-field-gradient nuclear magnetic resonance ͑NMR͒ spectroscopy 6 only provides values of transport properties representing averages over atoms as free ions and ion pairs.Recognizing this limitation, models of battery cell performance 7 rely on empirical correlations of conductivity data ͑again, interpreted in the context of strong electrolyte͒ rather than a more fundamental description. The empirical approach provides the basic data needed to engineer a particular device, but nothing more, no deeper understanding of transport mechanisms, nor any basis for extrapolating to other conditions. Furthermore, the empirical approach is labor-intensive, necessitating many measurements to describe, for example, the complete temperature-and concentrationdependence of ionic conductivity. More sophisticated models of ion transport may be able to address these concerns. In particular, models of ion transport in polymer electrolytes should account for ion association. By reducing the number of experiments need...