A solid oxide fuel cell or a solid oxide electrolyzing cell includes a) a plurality of cathode-anode-electrolyte units, each CAE-unit having a first electrode for an oxidizing agent, a second electrode for a combustible gas, and a solid electrolyte between the first electrode and the second electrode and b) a metal interconnect between the CAE-units. The interconnect having a first gas distribution element and a gas distribution structure for the combustible gas, wherein the first gas distribution element is in contact with the second electrode of the CAE-unit, and a second gas distribution element having channels for the oxidizing agent and including separate channels for a tempering fluid. The channels for the oxidizing agent are in contact with the first electrode of an adjacent CAE-unit, and the first gas distribution element and the second gas distribution element being electrically connected.