The invention provides a low temperature solid oxide fuel cell. The low temperature solid oxide fuel cell comprises an anode supporter, a dense electrolyte layer arranged on the anode supporter, a bismuth oxide-based dense electrolyte layer arranged on the dense electrolyte layer and a cathode active layer arranged on the bismuth oxide-based dense electrolyte layer, wherein the dense electrolyte layer is a cerium-based electrolyte layer or zirconium-based electrolyte layer. Compared with the prior art, the low temperature solid oxide fuel cell provided by the invention has the advantages that the dense electrolyte layer is arranged between the bismuth oxide-based dense electrolyte layer and the anode supporter, and the dense electrolyte layer can effectively protect the bismuth oxide-based dense electrolyte layer and effectively isolate direct contact between the bismuth oxide-based dense electrolyte layer and reducing gas, so that the bismuth oxide-based dense electrolyte layer is not decomposed, normal operation of bismuth oxide is guaranteed, optimization and efficient use of different electrolytes are realized, internal resistance of the cell is effectively reduced, and performance of the cell in a low temperature section is improved, so that the solid oxide fuel cell also can efficiently conduct oxygen ions and efficiently operate under low temperature operating condition.