The output power of a fuel cell mainly depends on the operating conditions such as cell temperature and membrane water content. The fuel cell (FC) power versus FC current graph has a unique maximum power point (MPP). The location of the MPP is variable, depending on the operating condition. Consequently, a maximum power point tracker (MPPT) is highly required to ensure that the fuel cell operates at an MPP to increase its performance. In this research work, a variable step-size incremental resistance (VSS-INR) tracking method was suggested to track the MPP of the proton exchange membrane (PEMFC). Most of MPPT methods used with PEMFC require at least three sensors: temperature sensor, water content sensor, and voltage sensor. However, the proposed VSS-INR needs only two sensors: voltage and current sensors. The step size of the VSS-INR is directly proportional to the error signal. Therefore, the step size will become small as the error becomes very small nearby the maximum power point. Accordingly, the accuracy of the VSS-INR tracking method is high in a steady state. To test and validate the VSS-INR, nine different scenarios of operating conditions, including normal operation, only temperature variation, only variation of water content in the membrane, and both variations of temperature and water content simultaneously, were used. The obtained results were compared with previously proposed methods, including particle swarm optimization (PSO), perturb and observe (P&O), and sliding mode (SM), under different operating conditions. The results of the comparison confirmed the superiority of VSS-INR compared with other methods in terms of the tracking efficiency and steadystate fluctuations.