Atomic Layer Deposition (ALD) has emerged as a promising technique for fabricating thin films that enhance the performance of solid oxide fuel cells and solid oxide electrolysis cells. ALD allows for precise control over film thickness and composition at the atomic level, resulting in uniform and dense thin films. These characteristics enable the deposition of thin, homogeneous layers of various materials onto the porous electrode surfaces of solid oxide cells, thereby increasing electrochemical activity and reducing activation losses. Additionally, thin-film electrolytes produced through ALD can achieve high ionic conductivity and low ohmic losses, facilitating a reduction in the operating temperature of solid oxide cells. This review summarizes recent research trends in applying ALD technology to the fuel electrode, air electrode, and electrolyte of solid oxide cells and discusses design strategies aimed at improving efficiency and long-term stability.