An anode micro model of a solid oxide fuel cell (SOFC) is presented, which was improved from that previously developed [J. Electrochem. Soc., 148, A388 (2001)]. The model takes into account all possible polarizations, governing the complex interdependency among the transport phenomena, electrochemical reaction, and microstructure of the anode and their combined effect on the anode overpotential under different operating conditions. To demonstrate the predictive capability of this micro model, brief validation of the predicted anode resistance has been conducted against the experimental results conducted at different cermet particle size, anode thickness, and water content in the hydrogen. (C) 2004 The Electrochemical Society.