In this paper, a conceptual hybrid biomass gasification system is developed to produce hydrogen and is exergoeconomically analyzed. The system is based on steam biomass gasification with the lumped solid oxide fuel cell (SOFC) and solid oxide electrolyser cell (SOEC) subsystem as the core components. The gasifier gasifies sawdust in a steam medium and operates at a temperature range of 1023-1423 K and near atmospheric pressure. The analysis is conducted for a specific steam biomass ratio of 0.8 kmol-steam/kmol-biomass. The gasification process is assumed to be self-thermally standing. The pressurized SOFC and SOEC are of planar types and operate at 1000 K and 1.2 bar. The system can produce multi-outputs, such as hydrogen (with a production capacity range of 21.8-25.2 kgh(-1)), power and heat. The internal hydrogen consumption in the lumped SOFC-SOEC subsystem increases from 8.1 to 8.6 kg/h. The SOFC performs an efficiency of 50.3% and utilizes the hydrogen produced from the steam that decomposes in the SOEC. The exergoeconomic analysis is performed to investigate and describe the exergetic and economic interactions between the system components through calculations of the unit exergy cost of the process streams. It obtains a set of cost balance equations belonging to an exergy flow with material streams to and from the components which constitute the system. Solving the developed cost balance equations provides the cost values of the exergy streams. For the gasification temperature range and the electricity cost of 0.1046 $/kWh considered, the unit exergy cost of hydrogen ranges from 0.258 to 0.211 $/kWh. Copyright (C) 2011, Hydrogen Energy Publications, LLC. Published by Elsevier Ltd. All rights reserved.