Based on the current models of the solid oxide fuel cell and gas turbine, a generic model of a solid oxide fuel cell-gas turbine hybrid system is established, in which the multiple irreversibilities existing in real hybrid systems are taken into account. Expressions for the efficiencies and power outputs of both the subsystems and the hybrid system are analytically derived. The general performance characteristics of the hybrid system are revealed and the optimum criteria of the main performance parameters are determined. The effects of some key irreversibilities existing in the fuel cell and gas turbine on the performance of the hybrid systems are discussed in detail. The results obtained may be directly used to discuss some special cases of the hybrid system. Copyright (C) 2011, Hydrogen Energy Publications, LLC. Published by Elsevier Ltd. All rights reserved.