Abstract: The traditional multi-energy market model generally regards heterogeneous energy conversion devices as market players, such as gas-fired power plants. Under the concept of energy Internet, the comprehensive utilization of heterogeneous energy requires breaking the type barrier and forming a unified energy transmission system. The forms of energy metering are not uniform and the direction of energy conversion is single, which limits the application scenarios of energy Internet. This paper deduces the equivalent physical model of reversal solid oxide cells (rSOC) based on experimental data and proposes a reversal market model for the electric and natural gas energy. Locational marginal price (LMP) is extended to the uniform energy price mechanism of heterogeneous energy, and the bidirectional transfer effect of rSOC heterogeneous energy price is verified. The research shows the application of two-way rSOC transmission pipeline is helpful to save energy supply cost and improve the economic benefits as well as dispatching efficiency. The unified price theory of heterogeneous energy market and the unified gas-electricity market model provide theoretical basis and model reference for integrated energy joint trading.