Abstract: Solid oxide fuel cells have been considered in the last years as one of the most promising technologies for very highefficiency electric energy generation from hydrogen or other hydrocarbons, both with simple fuel cell plants and with integrated gas turbine-fuel cell systems. In the present study, a detailed thermodynamic analysis has been carried out. Mass and exergy balances are performed not only for the whole plant but also for each component in order to evaluate the thermal efficiency of combined cycle. Moreover, different sources of irreversibilities within the SOFC stack have been discussed and a parametric study conducted to evaluate the effect of temperature as well as pressure on SOFC irreversibilities and its performance. In this investigation methane and hydrogen have been used for fueling the SOFC stack and combustion chamber.