Reversible operation of SOFC is now important subjects from energy storage of renewable electric power from solar or wind power. At present, planer type cell design is widely used for this purpose, however, because of tight gas sealing, tubular type cell design is more suitable. In this study, micro tubular solid oxide cell using La0.9Sr0.1Ga0.8Mg0.2O3−δ (LSGM) thin electrolyte film was prepared by dip-coating and co-sintering process.NiO-YSZ porous substrate with 10 mm diameter and 30 mm length was used for preparation of the cell. LaGaO3 based oxide film was deposited with dip coating method. Two kinds of NiO and YSZ particles with different particle size (0.91 and 0.65 mm for NiO and 0.62 and 0.25 mm for YSZ) were mixed and extruded for tubular substrate. 4 types of NiO-YSZ anode porous substrate were Average porosity of each 4 tubular substrate was ca. 70% after reduction. However, from SEM observation, channel size in NiO-YSZ substrate was changed and NiO-YSZ using larger NiO and YSZ particles shows larger channel diameter.Power generation property of 4 tubular cell using different NiO and YSZ particle size for substrate. It was found that the cell deposited on NiO-YSZ using larger particles shows lager power density, in particular, the cell using both NiO and YSZ larger particles shows the largest power density (0.37 W/cm2 at 873 K), which is reasonably large power density. On the other hand, in case of electrolysis, channel size is also strongly influenced on the electrolysis current. As similar manner with fuel cell operation, the LSGM cell prepared on larger particles size of NiO and YSZ shows larger steam electrolysis current. Impedance analysis suggests that the effects of particle size of NiO and YSZ was explained by small concentration overpotential, and so larger channel size is effective for improving the initial performance of the SORC performance. Long term stability of the steam electrolysis was performed and it was found that the LSGM tubular cell prepared on NiO-YSZ with larger particles shows the reasonable stable electrolysis performance in long term stability (-4%/1000h average degradation rate). The main reason for degradation was assigned to the increased IR loss however overpotential was hardly changed over 600 h and so it seems most likely that the reoxidation of NiO or aggregation of NiO is the main reason for degradation of the cell.This study reveals that the control of channel size in NiO-YSZ porous substrate is highly important for initial performance and long-term stability of SORC.