Your question needs to be a bit more specific.
Internal resistance is a concept used to account for the fact that the terminal voltage of a a real battery (as opposed to an ideal voltage source, whose voltage is constant, regardless of the current drawn from the source) drops as the current drawn from the battery increases. A simple electrical model of a battery is an ideal voltage source in series with a resistor representing the internal reistance. As current increases,, more voltage is dropped across the internal R and the battery terminal voltage decreases.