This paper presents an offline state-of-health (SoH) estimation based on charge transfer resistance for high power lithium-ion batteries, such as lithium iron phosphate or LFP batteries. As shown in the experimental results, the charge transfer resistance has a great aging change with battery degradation and good abilities against the state-of-charge (SoC) drift and external resistance variation in the impedance parameter set of a single-time-constant equivalent circuit model (ECM) including ohmic resistance, charge transfer resistance, doublelayer capacitance, and time constant, for SoH estimation. A fast and efficient three-point (TP) impedance extraction method is also proposed in this paper for accurately extracting the charge transfer resistance in offline SoH estimation. The results of longterm cycling test demonstrate that the TP impedance extraction method can successfully indicate the SoH of LFP batteries with low estimation error of 6.1%.Index Terms-Lithium battery, state-of-health (SoH), impedance estimation, offline battery measurement, battery second-use.