The atmospheric pressure plasma spray processes for functional layers of the tubular solid oxide fuel cell are developed to build a fuel cell structure consisting of air electrode, ceramic electrolyte, and fuel electrode. Further more the characteristics of each film are also investigated. The layers of LSM (La0.65Sr0.35MnO3) air electrode and Ni/8YSZ fuel electrode have porosities of 23 ~32 % sufficient for supplying fuel and oxidant gases efficiently to electrochemical reaction interfaces. The measured electrical conductivities of the electrodes are higher than 90 S/cm at 1000 °C, which satisfy the requirement as the current collecting electrodes. The YSZ electrolyte film has a high ionic conductivity of 0.07 S/cm at 1000 °C, but shows a bit too porous to block the oxygen molecule penetration through it. A unit tubular SOFC is fabricated by the optimized plasma spray processes for depositing each functional film and forming a porous cylindrical supporting tube of the cell, and turns out to have a promising capability of electricity generation.