A solid oxide fuel cell which includes a substrate having therein a plurality of gas supply passages and a plurality of gas return passages. The gas supply passages have inlet ports on a surface of the substrate and the gas return passages have outlet ports on the same surface of the substrate. A header is interposed between the gas supply and gas return passages so that gas enters the header from the gas supply passages and then enters the gas return passages. The flow rate of the gas in the gas supply passages is less than the flow rate of the gas in the gas return passages. A solid electrolyte is formed on a first surface of the substrate, an electrode is formed on the solid electrolyte, and an interconnector is formed on a second surface of the substrate.