Wind and solar power are troubled by large fluctuations in delivery due to changing weather. The surplus electricity can be used in a Solid Oxide Electrolyser Cell (SOEC) to Split CO(2) + H(2)O into CO + H(2) (+O(2)) which can be catalyzed into various types of synthetic fuel using a suitable catalyst. H(2)O electrolysis with a new SOEC resulted in a record breaking current density of -3.6 A/cm(2) at a cell voltage of 1.48 V. Assuming the surplus electricity to cost 3.6 US$/GJ, the H(2) production price is estimated to 5 US$/GJ equivalent to 30 US$/barrel crude oil or to 0.6US$/gge (gallon of gasoline equivalent). (C) 2007 International Association for Hydrogen Energy. Published by Elsevier Ltd. All rights reserved.