Abstract: In response to the problem of wind and light abandonment in large-scale new energy power plants in areas with abundant wind and solar energy, a bidirectional reversible centralized RSOC electric hydrogen coupling system capacity optimization configuration method is proposed by utilizing the reversible solid oxide fuel cell (RSOC) combined with the bidirectional conversion characteristics of hydrogen energy storage to absorb excess wind and solar resources. Firstly, construct a centralized RSOC electric hydrogen coupling system architecture, and establish models for power generation systems, electric hydrogen conversion systems, etc; Secondly, considering the characteristics of fuel cells, establish an RSOC performance degradation model, and generate typical scenarios considering the uncertainty of available transmission capacity of ultra-high voltage channels; Furthermore, a centralized RSOC double-layer capacity planning model is established. The upper layer optimizes the capacity configuration of RSOC and hydrogen storage with the goal of maximizing revenue during the operation period, while the lower layer optimizes the output of each equipment with the goal of minimizing comprehensive cost. The solution is solved by combining particle swarm optimization algorithm and CPLEX solver. Finally, through case analysis, it was verified that the addition of RSOC improved the system's economic and environmental benefits. At the same time, investment sensitivity analysis showed that the unit capacity cost of batteries is an important factor restricting the economic operation of the system.