The　refined　modeling　of　reversible　Solid　Oxide　Cell　(rSOC)　system　has　drawn　increasing　attentions　to　help　investigate　the　internal　dynamic　response　of　rSOC　and　further　optimize　the　system　operation.　In　this　study,　a　model　of　rSOC　system　is　developed　by　integrating　a　refined　model　of　rSOC　stack　with　a　DC-DC　converter.　The　control　of　bi-directional　power　flow　is　designed　for　a　steady　utilization　rate　of　fuel　gases　and　output　voltage.　The　model　of　the　proposed　system　discusses　the　detailed　modeling　of　rSOC　stack　considering　the　stack　performance　and　electrochemical/thermal　characteristics,　which　was　rarely　done　in　the　existing　studies.　The　parameter　analysis　of　rSOC　and　validation　of　the　control　strategy　are　simulated　in　PSCAD.　Results　show　that　higher　temperature　and　lower　utilization　rate　can　lead　to　the　improvement　of　operating　performance.　The　variable　load　is　connected　to　the　converter　and　the　system　response　is　investigated.　From　the　simulation　results,　the　stabilized　output　voltage　and　utilization　rate　validates　the　effectiveness　of　the　control　strategy　of　the　system.　©　2021　IEEE.