Reactive magnetron sputtering deposition technique was used for formation of gadolinium doped ceria oxide (GDC) thin films 5- 10µm. Material characteristics and chemical compositions of GDC films were investigated by X-ray diffraction (XRD), scanning electron microscopy (SEM) and 3D profilometry. In order to optimize the deposition of GDC to obtain high electrochemical performance of the cells, the influence of film thickness is studied. The GDC thin films were deposited on porous NiO–GDC (nickel oxide–Gadolinium stabilized ceria), the pre-sintered anode green tape were coated with a GDC electrolyte film by reactive magnetron sputtering using PEM (Plasma Emission Monitoring). An Alcatel SCM650 sputtering chamber was used for synthesizing the dense GDC layers. A Ce-Gd metallic target (90-10% at) was powered by a pinnacle + pulsed current generator from Advanced Energy. The structural, microstructural and morphological features of the half-cells were determined by XRD, SEM and 3D profilometry as deposited and after different annealing treatments. The obtained half-cell, 28 mm of diameter, anode supported solid oxide fuel cell, the porous and density of Ni-GDC10 composite anodes have been elaborated by tape casting method. The chosen ceramic powders in suspension were prepared with the mass ratio of 65:35 for NiO to GDC10. The microstructural morphological /porosity/surface features of the half-cell were analyzed by Scanning Electron Microscopy (SEM), XRD and 3D profilometry before and after different annealing treatment. Pycnometry and porosimetry techniques were primarily used to determine pore size and pore volume by equation Washburn and Ideal gas law-method. Finally, the EIS (Electrochemical Impedance Spectroscopy) measurements were done on Ni-GDC10/GDC10 half-cells under 60 sccm nitrogen by the means of a Solartron SI 1260 impedance / gain analyser from 20 MHz to 0.1 Hz with 11 points per decade.