Solid oxide fuel cells are globally recognized as a very promising technology in the area of highly efficient electricity generation with a low environmental impact. This technology can be advantageously implemented in many situations in Brazil and it is well suited to the use of ethanol as a primary energy source, an important feature given the highly developed Brazilian ethanol industry. In this perspective, a simplified mathematical model is developed for a fuel cell and its balance of plant, in order to identify the optimal system structure and the most convenient values for the operational parameters, with the aim of maximizing the global electric efficiency. In this way it is discovered the best operational configuration for the desired application, which is the distributed generation in the concession area of the electricity distribution company Elektro. The data regarding this configuration are required for the continuation of the research project, i.e. the development of a prototype, a cost analysis of the developed system and a detailed perspective of the market opportunities in Brazil. (C) 2014 Elsevier B.V. All rights reserved.