A gasket for fuel cells and a fabrication method of the same have two or more rubber powders having different hardness are coated onto a rigid substrate together with a liquid rubber, for example by a spray method, for thereby implementing a repulsive elastic property of a rubber coated portion and a sealing property. The cell intervals are constantly maintained by using a rigid plate as a spacer. Since a rigid frame provides a consistent distance during stack manufacture and engagement, stack workability and productivity are enhanced.