Methane appears to be a fuel of great interest for solid oxide fuel cell (SOFC) systems because it can be directly converted into hydrogen by Internal Reforming within the SOFC anode. To cope with carbon formation, a new SOFC cell configuration combining a catalyst layer with a classical anode was developed. The rate of the CH4 consumption in the catalyst layer (Ir-CGO) was determined experimentally for small values of steam to carbon ratios. This paper proposes a modelling and a simulation, using the CFD-Ace software package, of the behaviour of a SOFC operated in Gradual Internal Reforming (GIR) conditions. This model of SOFC takes into account the kinetics of the steam reforming reaction in the catalyst layer in order to assess the influence of the steam to carbon ratio and the cell polarization. Because the risk of carbon formation is greater under GIR operation, a detailed thermodynamic analysis was carried out. Thermodynamic equilibrium calculations allowed us to predict the conditions of carbon formation occurrence.