Presently under fabrication at Westinghouse for a consortium of Dutch and Danish utilities is the world`s first 100 kWe Solid Oxide Fuel Cell (SOFC) power generation system. This natural gas fueled experimental field unit will be installed near Arnhem, Netherlands, at an auxiliary district heating plant. Electrical generation efficiency of this simple cycle atmospheric pressure system will approach 50% [net ac/LHV]. For larger capacity systems, the horizon for the efficiency (atmospheric pressure) is about 55%. Pressurization would increase the efficiency. Objectives of the analyses reported were: (1) to document the improved performance potential of the two shaft turbine cycle given access to a better recuperator and lower lead losses, (2) to assess the performance of PSOFC/GT combined cycles in the 3 MW plant application that are based on use of a simple single shaft gas turbine having a design-point turbine inlet temperature that closely matches the temperature of the SOFC exhaust gas (about 850 C), (3) to estimate the performance potential of smaller combined cycle power plants employing a single SOFC submodule, and (4) to evaluate the cogeneration potential of such systems.