A single cell for a solid oxide fuel cell, in which a solid electrolyte
layer is sandwiched by an upper electrode layer and a lower electrode
layer. This single cell includes a substrate having openings and an
insulating and stress absorbing layer stacked on an upper surface of this
substrate. The solid electrolyte layer is formed on an upper surface of
the insulating and stress absorbing layer so as to cover the openings,
the upper electrode layer is stacked on an upper surface of the solid
electrolyte layer, and the lower electrode layer is coated on a lower
surface of the solid electrolyte layer via the openings from a lower
surface of the substrate. A cell plate, in which these single cells are
disposed two-dimensionally on a common substrate. Furthermore, a solid
oxide fuel cell, in which these cell plates and plate-shaped separators
including gas passages on both surfaces thereof are alternately stacked.