An SOFC (Solid Oxide Fuel Cell) is a fuel cell operating at high temperature and can compose a high efficiency power generating system by combining its high‐temperature waste heat with a micro gas turbine. Focusing on the potential of SOFC as a high efficiency power generation system, Mitsubishi Heavy Industries, Ltd. (MHI) has promoted development from both element and system aspects so far. And at present, field verification tests of the 250kW‐class SOFC‐MGT hybrid demonstration system brought by successfully combining the tubular type SOFC with a micro gas turbine (MGT) in the studies commissioned by the New Energy and Industrial Technology Development Organization (NEDO) are under way at Tokyo Gas Co., Ltd.'s Senju Techno Station.