Anode supported solid oxide fuel cells (SOFCs), consisting of Ni+YSZ anode, YSZ electrolyte, and LSM+YSZ cathode, were fabricated and constant current tested with direct internal reforming of methane (steam to carbon ratio ~ 2) as well as hydrogen fuel at $800^{\circ}C$. The cell, operated under direct internal reforming conditions, showed relatively rapid degradation (~ 1.6 % voltage drop) for 95 h; the cells with hydrogen fuel operated stably for 170 h. Power density and impedance spectra were also measured before and after the tests, and post-test analyses were conducted on the anode parts using SEM / EDS. The results indicate that the performance degradation of the cell operated with internal reforming can be attributed to carbon depositions on the anode, which increase the resistance against anode gas transport and deactivate the Ni catalyst. Thus, the present study shows that direct internal reforming SOFCs cannot be stably operated even under the condition of S/C ratio of ~ 2, probably due to non-uniform mixture (methane and steam) gas flow.