The aim of this paper is to analyze methane-fed external reforming solid oxide fuel cell–gas turbine (SOFC-GT) power generation system in order to indicate the thermodynamic losses in each unit and to assess the work potentials of the streams of matter. For this purpose by simulating each single elements, for instance, compressors, heat exchangers, fuel reformer, combustion chamber, and fuel cell stack through independent box, hybrid system is analyzed from exergy points of view. The results indicate that, although fuel cell is an efficient device, it is the main source of exergy destruction in the cycle, moreover a sensitivity analysis demonstrate that among various operating parameters increasing reformer temperature is more efficient in decreasing exergy destruction it is due to increase in output power of the fuel cell.

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