NOVELTY - The method for preparing an etched interconnect for fuel cell elements such as solid oxide electrolyte, anode and cathode using a photochemical metal machining process, comprises preparing anode gas flow passages on a first face of a conductive base sheet having first and second opposite faces, preparing cathode gas flow passages on the second face of the conductive base sheet (20), selecting anode and cathode gas flow passage geometries to optimize fuel and oxidant gas flow according to system requirements, and disposing a conductive coating on faces of the conductive base sheet.    USE - For preparing an etched interconnect to convey electrical current away from the fuel cell and/or between adjacent fuel cells and heat away from the fuel cell/cells, and to provide gas flow passages on top and bottom surfaces of a conductive base sheet while maintaining good electrical contact to the fuel cell.    ADVANTAGE - The method provides an etched high efficiency interconnect, which has a high electrical conductivity to minimize voltage losses with negligible contact resistance at an interconnect-electrode interface, a high thermal conductivity to provide uniformity of heat distribution and to reduce thermal stresses, a high density with no open porosity as well as stability in both oxidizing and reducing environments at an operating temperature, a high creep resistance so that there is negligible creep at the operating temperature and a low vapor pressure, a low thermal expansion mismatch between cell component, a chemical stability with respect to the components, and a low brittleness. The interconnect exhibits phase stability during thermal cycling, possess sufficient strength to provide structural support to a relatively fragile fuel cells, and is easily fabricated and cost effective.    DETAILED DESCRIPTION - The method for preparing an etched interconnect for fuel cell elements such as solid oxide electrolyte, anode and cathode using a photochemical metal machining process, comprises preparing anode gas flow passages on a first face of a conductive base sheet having first and second opposite faces, preparing cathode gas flow passages on the second face of the conductive base sheet (20), selecting anode and cathode gas flow passage geometries to optimize fuel and oxidant gas flow according to system requirements, disposing a conductive coating on faces of the conductive base sheet, disposing a yielding layer on faces of the conductive base sheet, and preparing through passages arranged along outer perimeters of the interconnects to form integral inlet and outlet manifolds when stacked. The anode gas flow passages comprise a large quantity of small diameter and closely spaced contact points. The contact points are present on the first face of the conductive base sheet at a density of 10-25 contact points per square centimeter. The contact points are generally round and have a diameter of 0.5-1 millimeter. The cathode gas flow passage geometry comprises deep flow passages to promote oxidant mixing and a large surface area for optimum heat transfer to a cathode gas stream (22). The cathode gas flow passages have a depth of 1.0 mm, and have a surface area of 2-4 times a projected area of the second face of the base sheet. The conductive coating enhances electrical conductivity between the interconnect and mating fuel cell surfaces. The yielding layer enhances conformity of the interconnect to surface irregularities in mating fuel cell surfaces. The preparation of anode and cathode gas flow passages comprise etching the conductive base sheet to form the anode and cathode gas flow passages, and comprise photochemical etching, electrochemical etching, cutting and/or laser cutting.    DESCRIPTION OF DRAWING(S) - The diagram shows the etched interconnect.    Etched fuel cell interconnect (10)    Base metal sheet (12)    Standing surface (18)    Second face of the conductive base sheet (20)    Cathode gas stream. (22)