In one embodiment, a gas diffusion layer for fuel cells includes a fine porous layer formed on a carbon fiber support and being interposed between a membrane-electrode assembly (MEA) and a separator. The carbon fiber support includes a fine pore area having a predetermined average pore size in a separator direction (thickness direction) in the membrane electrode assembly, and a coarse pore area having a larger predetermined average pore size than the average pore size of the fine pore area in the separator direction (thickness direction) in the membrane electrode assembly. The fine pore area and the coarse pore area are alternately formed.