Solid Oxide Fuel Cells (SOFCs) achieve higher thermal efficiency with much lower emissions. Electric Power Development Co., Ltd has been developing SOFCs. We aim to establish Integrated Coal Gasification SOFC Combined Cycle (IGSOFC) in practical use, so as the elemental research we have tried to estimate the application of syn gas to SOFCs by using single cell stack at Chigasaki R & D Center. In the result, as for mixed atmosphere of H_2-CO, open circuit voltage of measurement is almost same as that of calculation. The higher CO concentration is, the greater overpotential at generation is. H_2S level of 1ppm does not cause permanent degradation to cell.