Solid oxide fuel cells (SOFCs) are expected to become widespread as an energy conversion technology that can directly produce electrical energy from fuel. Solid oxide electrolysis cells (SOECs) are essentially SOFCs operating in reverse to produce fuel from electricity. The exchange current density is one of the most important parameters to simulate SOEC/SOFC. In this study, experimental data was evaluated as apparent exchange current density and the effects of SOEC/SOFC operation and different electrode materials were discussed.