Inco-ionicconductingsolidoxidefuelcell(SOFC),bothoxygenion(O2)andproton(H+)cantransportthroughtheelectrolyte,generatingsteaminboththean-odeandcathode.ThusthemasstransportphenomenonintheelectrodesisquitedifferentfromthatinconventionalSOFCwithoxygenionconductingelectrolyte(O-SOFC)orwithprotonconductingelectrolyte(H-SOFC).Thegenerationofsteaminbothelectrodesalsoaffectstheconcentrationover-potentiallossandfurthertheSOFCperformance.However,nodetailedmodelingstudyonSOFCswithco-ionicelectrolytehasbeenreportedyet.Inthispaper,anewmathematicalmodelforSOFCbasedonco-ionicelectrolytewasdevelopedtopredictitsactualperformanceconsideringthreemajorkindsofoverpotentials.Ohm'slawandtheButler-Volmerformulawereusedtomodeltheionconductionandelectrochemicalreactions,respectively.Thedustygasmodel(DGM)wasemployedtosimulatethemasstransportprocessesintheporouselectrodes.Parametricsimulationswereperformedtoinvestigatetheeffectsofprotontransfernumber(tH)andcurrentdensity(jtotal)onthecellperformance.Itisinterestingtofindthattheco-ionicconductingSOFCcouldperformbetterthanO-SOFCandH-SOFCbychoosinganappropriateprotontransfernumber.Inaddition,theco-ionicSOFCshowssmallerdifferencebetweentheanodeandcathodeconcentrationoverpotentialsthanO-SOFCandH-SOFCatcertaintHvalues.TheresultscouldhelpmaterialselectionforenhancingSOFCperformance.