NOVELTY - A sulfur tolerant anode current collector material (m1), comprises: a mesh or foam comprising a cermet, where the cermet comprises a metallic component and a ceramic component, the metallic component comprises nickel, an alloy including nickel and cobalt, or a mixture including a nickel compound and a cobalt compound, and where the ceramic component comprises a mixed conducting electrolyte material.    USE - As sulfur tolerant anode current collector material used in solid oxide fuel cell for use with a reducing gas (claimed), for producing power from hydrocarbons and hydrogen-containing fuels, solid oxide electrolysis systems for producing hydrogen or other fuels.    ADVANTAGE - The materials and processes are particularly well suited to applications in which long-term stability, high efficiency operation, sulfur tolerance, and operation on carbon-containing fuels is desirable.    DETAILED DESCRIPTION - INDEPENDENT CLAIMS are included for the following:    (1) a solid oxide fuel cell for use with a reducing gas, comprising: a cathode layer; a ceramic electrolyte layer positioned adjacent the cathode layer; an anode layer positioned adjacent the ceramic electrolyte layer; and a sulfur tolerant anode current collector layer (m1) positioned adjacent the anode layer;    (2) manufacturing an anode current collector mesh or foam, involving providing a powdered anode precursor that comprises a nickel oxide, a composition including nickel oxide and/or at least one other metal oxide, where the other metal oxide comprises cobalt oxide, iron oxide and/or copper oxide; providing a slurry of the powdered anode precursor and a ceramic material in a fluid; infiltrating the slurry into a polymeric reticulated mesh or foam to produce an infiltrated mesh or foam; calcining the infiltrated mesh or foam to produce a calcined material; sintering the calcined material to produce a sintered material; and reducing the sintered material in the presence of hydrogen or a reducing gas mixture.