Abstract: The invention relates to a method of converting a carbon-comprising material at elevated temperature in the presence of a molecule that comprises at least one oxygen atom. According to the invention the carbon-comprising material in the fuel cell is converted substantially to carbon monoxide in a reaction with a negative enthalpy (&Dgr;H) and a positive entropy change (&Dgr;S), heat is supplied to the fuel cell, and at least one of the contributing reactions resulting in the formation of carbon monoxide is an electrochemical reaction producing electricity. This is a more efficient method of converting heat into electricity and at the same time converting the enthalpy of the gasification reaction into electricity.