An integrated process of biomass gasification and solid oxide fuel cells (SOFC) is investigated using energy and exergy analyses. The performance of the system is assessed by calculating several parameters such as electrical efficiency, combined heat and power efficiency, power to heat ratio, exergy destruction ratio, and exergy efficiency. A performance comparison of power systems for different gasification agents is given by thermodynamic analysis. Exergy analysis is applied to investigate exergy destruction in components in the power systems. When using oxygen-enriched air as gasification agent, the gasifier reactor causes the greatest exergy destruction. About 29% of the chemical energy of the biomass is converted into net electric power, while about 17% of it is used to for producing hot water for district heating purposes. The total exergy efficiency of combined heat and power is 29%. For the case in which steam as the gasification agent, the highest exergy destruction lies in the air preheater due to the great temperature difference between the hot and cold side. The net electrical efficiency is about 40%. The exergy combined heat and power efficiency is above 36%, which is higher than that when air or oxygen-enriched air as gasification agent. (C) 2015 Elsevier Ltd. All rights reserved.