In this paper, the performance evaluation of a solid oxide fuel cell (SOFC)-micro gas turbine (MGT) hybrid power generation system under the part-load operation was studied numerically. The present analysis code includes distributed parameters model of the cell stack module. The conversions of chemical species for electrochemical process and fuel reformation process are considered. Besides the temperature distributions of the working fluids and each solid part of cell module by accounting heat generation and heat transfers, are taken into calculation. Including all of them, comprehensive energy balance in the cell stack module is calculated. The variable MGT rotational speed operation scheme is adopted for the part-load operation. It will be made evident that the power generation efficiency of the hybrid system decreases together with the power output. The major reason for the performance degradation is the operating temperature reduction in the SOFC module, which is caused by decreasing the fuel supply and the heat generation in the cells. This reduction is also connected to the air flow rate supplement. The variable MGT rotational speed control requires flexible air flow regulations to maintain the SOFC operating temperature. It will lead to high efficient operation of the hybrid system. (C) 2009 Elsevier Ltd. All rights reserved.