The advantages of double-layer electrode are available in the literature about single electrolysis of H2O and CO2 using solid oxide electrolysis cell (SOEC). However, for the co-electrolysis of CO2 and H2O, the influence of the structural parameters of the double-layer electrode on the co-electrolysis performance has been still unclear. In this study, a multi-scale model describing the co-electrolysis process of CO2 and H2O in SOEC is adopted. After model validation, a comparison of the performance of SOEC between a single-layer cathode and a double-layer cathode is conducted with different inlet flow rates. Moreover, parametric analyses are performed to investigate the effects of the thickness and porosity of cathode diffusion layer (CDL) and the internal composition of cathode function layer (CFL). The results show that when the CDL porosity increases from 0.45 to 0.65, the conversion ratio of H2 and CO increase by 10.17 % and 10.24 %, respectively. The optimal thickness of CDL (200 μm) for enhancing the durability of the cell and the preferable internal composition of CFL for improving the co-electrolysis performance are found within the scope of this study. This numerical analysis can provide guidance for the design of the double-layer cathode and the optimization of the co-electrolysis performance.