A utilized regenerative solid oxide fuel cell (URSOFC) provides the dual function of performing energy storage and power generation, all in one unit. When functioning as an energy storage device, the URSOFC acts like a solid oxide electrolyzer cell (SOEC) in water electrolysis mode; whereby the electric energy is stored as (electrolyzied) hydrogen and oxygen gases. While hydrogen is useful as a transportation fuel and in other industrial applications, the URSOFC also acts as a solid oxide fuel cell (SOFC) in power generation mode to produce electricity when needed. The URSOFC would be a competitive technology in the upcoming hydrogen economy on the basis of its low cost, simple structure, and high efficiency. This paper reports on the design and manufacturing of its anode support cell using commercially available materials. Also reported are the resulting performance, both in electrolysis and fuel cell modes, as a function of its operating parameters such as temperature and current density. We found that the URSOFC performance improved with increasing temperature and its fuel cell mode had a better performance than its electrolysis mode due to a limited humidity inlet causing concentration polarization. In addition, there were great improvements in performance for both the SOFC and SOEC modes after the first test and could be attributed to an increase in porosity within the oxygen electrode, which was beneficial for the oxygen reaction. Copyright (c) 2012, Hydrogen Energy Publications, LLC. Published by Elsevier Ltd. All rights reserved.