To explore the dynamic characteristics of the SOFC systems and to develop relevant control strategies, a previously developed steady state SOFC model is converted to a dynamic model. The model includes mass, momentum, thermal and electrochemical analysis, as well as the kinetic model of hydrocarbon reactions. Applying two control strategies i.e., cell constant fuel flow rate and constant fuel utilization during the transient time, the model is implemented to analyse the dynamic behaviour of a planar direct internal reforming (DIR) SOFC cell under several step-load changes. Transient response, resulting from an inlet temperature variation, is also investigated. The results show that the relaxation time is strongly related to the thermal behaviour of the cell and the applied control strategy. However, it is almost independent of the load variation magnitude. (C) 2011 Elsevier B.V. All rights reserved.