A compact of a support-member divided-member, which has a shape formed by dividing a support member into two in the thickness direction so as to divide the fuel channel into two in the thickness direction, is manufactured by a gel cast method in which slurry is filled in a molding die. A compact of a fuel-side electrode and a compact of an electrolyte are successively stacked on the upper surface of the compact of the support-member divided-member, whereby a compact of a cell divided member is obtained. The two compacts of the cell divided member are bonded and sintered, whereby an SOFC cell (sintered body) in which an oxygen-side electrode is not formed is formed. A compact of the oxygen-side electrode is formed respectively on the upper and lower surfaces of the sintered body, and then, the compact of the oxygen-side electrode is sintered, whereby the SOFC cell is completed.