The present invention relates to a solid oxide fuel cell, which comprises: a plurality of tubular electrodes, reacting gases supplying means, and a preheat piping. The tubular electrodes are concentrically arranged while enabling the polarity of a surface of any one of the plural electrodes is the same as that of the corresponding surface of a neighbor electrode faced thereto; wherein each tubular electrode further comprises an anode layer, a cathode layer, and a solid electrolyte layer sandwiched between the anode layer and the cathode layer. The supplying reacting gases means is capable of supplying fuel and gas respectively to the anode and cathode of the tubular electrodes. The preheat piping, connected to the supplying reacting gases means, collects the heat generated from the combustion reaction of residual fuel and gas, which can be utilized to preheat the gases supplying reacting means.