Performance characteristics of the planar-type solid oxide fuel cell (SOFC) are investigated by the analysis of flow fields coupled with heat and mass transfer phenomena in anode and cathode channels. For these purposes, performance analysis of the SOFC is conducted based on electrochemical reaction phenomena in electrodes and electrolyte coupled with flow fields in anode and cathode channels. In the present study, the isothermal model adopted in the previous paper prepared by the same authors is extended to the non-isothermal model by solving energy equation additionally with momentum and mass transfer equations using CFD technique. It is found that the difference between isothermal and non-isothermal models come from non-uniform temperature distribution along anode and cathode electrodes by solving energy equation in non-isothermal model. Non-uniform temperature distribution in non-isothermal model contributes to the increase of average temperature of the fuel cell and influences its performance characteristics.