Silicon carbide (SiC) powders with two different particle sizes were dispersed in de-ionized water containing 13-3 wt.% of polytetrafluroethylene (PTFE) as a binder. The slurries were ball-milled for 24 h and tape-cast on the cathode or anode catalyst layer for making the electrolyte matrix layer. The matrix layers were characterized by measuring pore distribution and surface morphology. The effects of fine Sic particle and PTFE content on the electrolyte uptake of the matrix layers were examined. Addition of fine particle to coarse particle and high PTFE content decreased significantly the electrolyte uptake. The electrolyte matrix layer with the mixed powder of fine and coarse particles showed a good cell performance due probably to high bubble pressure and good contact between matrix and electrodes. By using the mixed powder with fine particle size, a thin matrix layer can also be fabricated, which decreases the cell internal resistance and so increases cell performance. The effect of the formed matrix over the cathode and over both the cathode and anode, on the cell performance was investigated. Gas starvation studies indicate that a cell with matrix coated on both the anode and cathode catalyst layers is less susceptible to reactant gas starving effects. Especially, coating the matrix on the anode catalyst layer can minimize the observed effect due to hydrogen starvation.