Using the plasma spraying technology to prepare a electrode of tubular SOFC is simple and low-cost process, but use this way to prepare the electrolyte had encounter many question, like not density or lot of porous on the electrolyte. So that prepared the dense electrolyte on plasma sprayed tubular porous anode by the dip-coating method, then prepared porous cathode on the electrolyte by plasma spraying method which is a feasible and commercially competitive with the expected process. This study prepared the 8YSZ electrolyte layer on the porous plasma sprayed anode by the dip-coating method. In the study, using different sintering temperatures and time to improve the density of electrolyte layer, and investigate the anode and electrolyte changes in the microstructure after sintering. By changing humidity in the dipping process can influence the rate of drying the slurry, furthermore the thickness of the electrolyte coating can be improved by increasing the cycle of dipping. According to electrochemical impedance analysis, it can be known that the increase of the sintering temperature can reduce the ohmic resistance of the electrolyte. However, excessive sintering will cause poor adhesion between the anode and the electrolyte, which will cause the electric charge to be difficult to cross and cause the impedance value to be too large. Therefore, 1450 degrees is selected as the best sintering temperature.