Abstract A solid oxide fuel cell (SOFC)–polymer electrolyte fuel cell (PEFC) combined system was investigated by numerical simulation. Here, the effect of the current densities in the SOFC and the PEFC stacks on the system's performance is evaluated under a constant fuel utilization condition. It is shown that the SOFC–PEFC system has an optimal combination of current densities, for which the electrical efficiency is highest. The optimal combination exists because the cell voltage in one stack increases and that of the other stack decreases when the current densities are changed. It is clarified that there is an optimal size of the PEFC stack in the parallel-fuel-feeding-type SOFC–PEFC system from the viewpoint of efficiency, although a larger PEFC stack always leads to higher electrical efficiency in the series-fuel-feeding-type SOFC–PEFC system. The 40 kW-class PEFC stack is suitable for the 110 kW-class SOFC stack in the parallel-fuel-feeding type SOFC–PEFC system.