SOFC cell designs such as planar type, flat-tubular type, tubular type, and segmented-in-series tubular type have been created so far, and recently a new cell design like a planar type cell with a porous metal support, which is called “metal-supported type” hereafter, is being researched and developed as well. In this report, the cost analysis of the metal-supported type was conducted as well as conventional cell designs, and the impacts of SOFC cell designs on material costs and production costs were investigated using the LCS-Modeling Tool which was developed by JST-LCS as an integrated platform of cost analysis. The raw material cost of the metal-supported type can be reduced by half in comparison with the planar type, whereas the equipment cost of the 200kW-class metal-supported type for the annual production rate of 100-10,000 units is 1.5 times higher than that of the planer type. Considering the scale merit of 200kW-class SOFC production, the cost analysis suggests that all SOFC cell designs can achieve 14 JPY/kWh of power generation cost, and relevant challenging issues were also discussed.