We report a new concept of an SOFC utilizing a functional layer on the surface of an anode, for the direct reformation of a hydrocarbon fuel using a micro-tubular design. Preparation of the functional layer is cost-effective and the cell with a pure-ceria (CeO₂) functional layer was successfully fabricated. The cell displays practical cell performance below 500 °C using methane-water mixture as the fuel gas, and shows enhanced performance compared to one without a functional layer.