During the last years, two new subjects among the others have risen interest in the field of small scale electric power generation: advanced microturbines and Solid Oxide Fuel Cells. This paper investigates the thermodynamic potential of the integration of the Solid Oxide Fuel Cell technology with microturbine systems, in order to obtain ultra-high efficiency small capacity plants, generating electric power in the range of 250 kW with 65% LHV net electrical efficiency and with the possibility of cogenerating heat. A detailed description of the calculation model is presented, capable of full and part-load performances analysis of the microturbine and of the integrated SOFC+microturbine system.