Gas‐tight Y2O3‐stabilized ZrO2 (YSZ) films were prepared on NiO–YSZ and NiO–SDC (Sm0.2Ce0.8O1.9) anode substrates by a novel method. A cell, Ni–YSZ/YSZ(10 μm)/LSM–YSZ, was tested with humidified hydrogen as fuel and ambient air as oxidant. The maximum power densities of 1.64, 1.40, 1.06, and 0.60 W/cm2 were obtained at 850°, 800°, 750°, and 700°C, respectively. With methane as fuel, a cell of Ni–SDC/YSZ (12 μm)/LSM–YSZ exhibited the maximum power densities of 1.14, 0.82, 0.49, and 0.28 W/cm2 at 850°, 800°, 750°, and 700°C, respectively. The impedance results showed that the performance of the cell was controlled by the electrode polarization rather than the resistance of YSZ electrolyte film.