Disclosed herein are an interconnect for a solid oxide fuel cell and a method for manufacturing the same, the interconnect including: a conductive core; an oxidation-resistant insulating part receiving therein; and an oxidation-resistant conductive material layer coated on an exposed surface of the conductive core, which is exposed to an external environment by removing a portion of the oxidation-resistant insulating part, so that the interconnect can maintain durability against high-temperature heat generated from a flat type solid oxide fuel cell for a long time and thus have a very small voltage loss due to oxidation even with the use over a long-time period; have no sealing problem and no delaminating problem of a coating film due to a difference in coefficient of thermal expansion; be inexpensive; and have a simple structure.