Abstract: A power generation systems with solid oxide fuel cell (SOFC) and heat recovery unit (HRU) and method are provided. In accordance with one embodiment of the disclosure, a power generation system includes a partial oxidation (POX) reactor, an array of one or more fuel cell stacks and an HRU. The POX reactor is operable to generate a hydrogen rich gas from a fuel. The array of one or more fuel cell stacks includes at least one SOFC and is coupled to the POX reactor. The fuel cell stacks are operable to generate electrical power and heat from an electro-chemical reaction of the hydrogen rich gas and oxygen from an oxygen source. The HRU is coupled to the array of fuel cell stacks and operable to generate electrical power from the heat.