A solid oxide fuel cell including a metal frame, a pre-treated porous metal substrate, an anode layer, an electrolyte layer, a cathode interlayer and a cathode current collecting layer is provided. The pre-treated porous metal substrate is disposed inside the metal frame. The anode layer is disposed on the porous metal substrate. The electrolyte layer is disposed on the anode layer. The cathode interlayer is disposed on the electrolyte layer. The cathode current collecting layer is disposed on the cathode interlayer. The anode layer is porous and nano-structured. Moreover, a manufacturing method of the solid oxide fuel cell mentioned above is also provided.