A 2D Model considering momentum, heat/species transport and electrochemical phenomena, has been proposed for tubular solid oxide fuel cell. The model was validated using experimental polarization curves and the good agreement with the experimental data was attained. The temperature distributions show that temperature varies severely at the tube inlet than at the tube outlet. The heat generation and transfer mechanisms in electrodes, electrolyte and electrochemical reaction interface were investigated. The results show that the overall electrochemical reaction heat is produced at cathode/electrolyte interface, and a small portion of the heat is consumed at anode/electrolyte interface. The heat produced at cathode/electrolyte interface is about five times as much as that consumed at anode/electrolyte interface. Over-whelming part of the heat transfer between cell and outside occurs at cathode external surface. Most current flow goes into anode from a very small area where the current collectors locates. (c) 2009 American Institute of Chemical Engineers AIChE J, 55: 771-782, 2009