We have deposited NiO films by RF sputtering on $Al_2O_3/SiO_2/Si$ and 100 nm-thick Gd doped $CeO_2$ covered $Al_2O_3/SiO_2/Si$ substrates at various $Ar/O_2$ ratios. The deposited films were reduced to form porous Ni thin fllms in 4% $H_2;at;400^{circ}C$. For the films deposited in pure Ar, the reduction was retarded due to the thickness and the orientation of the NiO films. On the other hand, the films deposited in oxygen mixed ambient were reduced and formed porous Ni films after 20 min of reduction. We also investigated the possibility of using the films for the single chamber operation by studying the electrical property of the films in the fuel/air mixed environment. It is shown that the resistance of the Ni film increases quickly in the mixed gas environment and thus further improvements of Ni-base anodes are required for using them in the single chamber operation.