In this study, thermodynamic and heat transfer concepts were combined to understanding correlation of heat, power and temperature gradient on the cell. All of heat sources and amounts has been determined for electrolyte supported SOFC having 81 cm2 active area and thus temperature gradient due to each heat source can computed and total temperature distribution clearly has been shown. For this, electrochemical, ohmic, activation and concentration polarization heat sources have been computed by using the boundary conditions taken from the experimental data such as current-voltage-power and mol fraction. Then 80% of the heat generated at 0.7 V and 700°C was removed by the heat transfer and then the maximum temperature difference is found less than 6 °C. Also, it was found that the electrical and the heat generations are 25.41 and 23.03 W, respectively.