The invention relates to the field of heat exchanger equipment, in particular to a solid oxide fuel cell high temperature gas heat exchanger. The solid oxide fuel cell high temperature gas heat exchanger comprises a fixing structure, a pipe connecting structure, a first flue gas heat exchange structure, a vacuum chamber, a second flue gas heat exchange structure, a fuel gas preheating channel, anair preheating channel and a sealing structure; the first flue gas heat exchange structure and the second flue gas heat exchange structure which are used for heat exchange are arranged in the fixing structure, the fuel gas preheating channel used for preheating the fuel gas is arranged between the first heat exchange structure and the second flue gas heat exchange structure, and the air preheatingchannel for preheating the air is arranged in the second flue gas heat exchange structure; and the vacuum chamber and the sealing structure which are used for heat insulation and isolation are arranged between the first flue gas heat exchange structure and the flue gas heat exchange structure. According to the solid oxide fuel cell high temperature gas heat exchanger, the heat exchange efficiencyof the fuel gas preheating channel and the air in the air preheating channel are improved by using the first flue gas heat exchange structure and the second flue gas heat exchange structure, the efficiency of the flue gas heat exchange is greatly improved, and the heat energy utilization efficiency of the flue gas is improved.