Performance of micro scale intermediate temperature solid oxide fuel cell system has been successfully evaluated by computer simulation based on macro modeling. Two systems were studied in this work. The one is designed that the ceria-based electrolyte placed between composite electrodes and the other is designed that electrodes alternately placed on the electrolyte. The injected gas was composed of hydrogen and air. The polarization curve was obtained through a series of calculations for ohmic loss, activation loss and concentration loss. The calculation of each loss was based on the solving of mathematical model of multi physical-phenomena such as ion conduction, fluid dynamics and diffusion and convection by Finite Element Method (FEM). The performance characteristics of SOFC were quantitatively investigated for various structural parameters such as distance between electrodes and thickness of electrolyte.