Reversible operation of a microtubular solid oxide fuel cell (SOFC) with high electrochemical efficiency is reported. These devices can ideally produce hydrogen from electricity and steam [solid oxide electrolyser (SOE)] and then use the stored hydrogen to generate electricity and heat (SOFC), acting as a storage device for the electrical energy. A fuel-electrode-supported Ni–yttria-stabilized zirconia (YSZ)/YSZ/ cell, 2.4 mm in diameter and of electrolyte thickness, was evaluated in an electrolysis mode as a function of the steam concentration supplied to the Ni/YSZ electrode. A good cell performance was obtained at temperatures as high as for the electrolysis operation. At , the cell withstood current densities of at 1.3 V with steam utilization of 16.5%. The production of hydrogen in the electrolyzer was tested by mass spectrometry. Their performance, especially in the SOE mode, is very promising for high temperature electrolysis applications. Voltage–current curves present an S-shaped nonlinear behavior in the electrolysis mode with a tendency to saturate at high current density values. The cell could sustain current densities as high as at 1.5 V, using as a fuel with an area-specific resistance of the cell of . The origin of this effect is discussed.