A number of cycles have been proposed in which a solid oxide fuel cell is used as the topping cycle to a gas turbine, including those recently described by Beve et al. (1996). Such proposals frequently focus on the combination of particular gas turbines with particular fuel cells. In this paper, the development of more general models for a number of alternative cycles is described. These models incorporate variations of component performance with key cycle parameters such as gas turbine pressure ratio, fuel cell operating temperature and air flow. Parametric studies are conducted using these models to produce performance maps, giving overall cycle performance in terms of both gas turbine and fuel cell design point operating conditions. The location of potential gas turbine and fuel cell combinations on these maps is then used to identify which of these combinations are most likely to be appropriate for optimum efficiency and power output. It is well known, for example, that the design point of a gas turbine optimised for simple cycle performance is not generally optimal for combined cycle gas turbine performance. The same phenomenon may be observed in combined fuel cell and gas turbine cycles, where both the fuel cell and the gas turbine are likely to differ from those which would be selected for peak simple cycle efficiency. The implications of this for practical fuel cell and gas turbine combined cycles and for development targets for solid oxide fuel cells are discussed. Finally, a brief comparison of the economics of simple cycle fuel cells, simple cycle gas turbines and fuel cell and gas turbine combined cycles is presented, illustrating the benefits which could result.