Abstract: An improved integrated gas turbine solid oxide fuel cell system. The system has a compressor for producing compressed air that is pre-heated and then supplied to a solid oxide fuel cell generator. The solid oxide fuel cell generator, which is also supplied with a first stream of fuel, produces electrical power and a hot gas. In the solid oxide fuel cell generator, the unreacted portion of the fuel is combusted with the oxygen remaining in the hot gas to further heat the hot gas. The further heated hot gas is then directed to a topping combustor that is supplied with a second stream of fuel so as to produce a still further heated hot gas that is then expanded in a turbine.