Solid Oxide Fuel Cells (SOFCs) represent a very promising technology for near future energy conversion thanks to a number of advantages, including the possibility of using different fuels. In this paper, a detailed numerical model, based on a general mathematical description and on a finite element Characteristic based Split (CBS) algorithm code is employed to simulate mass and energy transport phenomena in SOFCs. The model predicts the thermodynamic quantity of interest in the fuel cell. Full details of the numerical solution obtained are presented both in terms of heat and mass transfer in the cell and in terms of electro-chemical reactions that occur in the system considered. The results obtained with the present algorithm is compared with the experimental data available in the literature for validation, showing an excellent agreement. (C) 2008 Elsevier Ltd. All rights reserved.