The Gas Turbine is unquestionably one of the most important inventions of the 20th century, which has been utilized across major industries which includes the power industry, aircraft sector, and technological industry. But the Gas Turbine has its own limitation like deterioration in performance during operation leading to reduce capacity and thermal efficiency, this led to the modification of gas turbine increase power and thermal efficiency. Therefore this work was performed on a simple gas turbine "AES BARGES" using the regenerative method and excel software to calculate and compute results.Result shows that after employing thermodynamics model to analyse the thermal efficiency, heat addition, specific fuel consumption and heat rate of a simple gas turbine, and further converting to simple gas turbine to regenerative with regenerative effectiveness of 0.8 to 1.0, the thermal efficiency was seen to be constant, the thermal efficiency for a regenerative cycle increase linearly while the heat addition, specific fuel consumption and heat rate reduces linearly as regenerative effectiveness increases. At regenerative effectiveness of 0.8 -0.89, the thermal efficiency of the simple gas turbine is higher compare to the regenerative cycle, but from regenerative effectiveness of 0.90 -1, the thermal efficiency of the regenerative cycle is higher compares to the simple gas turbine