Fuel cell power plants currently entering the commercialization stage are limited to the use of light, low sulfur fuels. The objective of this report is to identify a fuel processing system which is capable of processing heavier fuels and can be integrated with the fuel cell in a manner that meets power plant efficiency and cost goals. The report assesses the Toyo Engineering Corporation Total Hydrocarbon Reforming (THR) process and the Societe Chimique de la Grande Paroisse Fluidized Bed process and concludes that neither of these processes, alone, will meet the project efficiency goals. However, a hybrid system is identified, combining the Toyo THR process with an Autothermal Reactor, which shows excellent potential for meeting the desired objectives. This hybrid system is analyzed for a range of operating conditions to obtain an optimum overall efficiency. A conceptual design for the optimized system, integrated with a dispersed phosphoric acid fuel cell generator (5MW), is presented based on use of conventional equipment. Sizing of major equipment, selection of candidate materials of construction, and a capital cost estimate for the overall fuel processor are discussed. Potential problem areas are identified and recommended future development efforts for this highly promising system are proposed.