In this paper the integrated process of biomass gasification and a solid oxide fuel cell (SOFC) was studied in terms of thermodynamics. The study is based on an ongoing project intending to develop an innovative sustainable technology with high efficiency. According to some assumptions, the energy balance revealed that the process can be auto-thermal. Furthermore, and due to the utilization of the hydrogen content of steam utilized in the reforming stage, the overall efficiencies to electrical power could reach very high levels. (c) 2006 International Association for Hydrogen Energy. Published by Elsevier Ltd. All rights reserved.