Fuel cells have the prospect for exploiting fossil fuels more benignly and more efficiently than alternatives. The various types represent quite different technologies, with no clear winner, yet. Nevertheless, the high temperature MCFC and solid oxide fuel cell (SOFC) types seem better suited to power generation in a hydrocarbon fuel economy. Presently, the coals of MCFCs and SOFCs are too high to compete directly with contemporary power generation plant. Seeking to overcome the drawbacks of first generation fuel cells, over the past 7 years an innovative second generation SOFC concept has been evolved in the Rolls-Royce Strategic Research Centre, with encouraging results. It is distinguished from other types by the name: Integrated Planar Solid Oxide Fuel Cell (IP-SOFC). It is a family of integrated system concepts supporting product flexibility with evolutionary stretch potential from a common SOFC module. Fabrication of the key component of the IP-SOFC, the "multi-cell membrane electrode assembly (multi-cell MEA) module" carrying many series connected cells with supported electrolyte membranes only 10 to 20 mu m thick, has been proved. Development of the internal reforming subsystem, the next big hurdle, is now in hand. Following an outline of its salient features and test results, the methodology and results of recent IP-SOFC stack costing studies are presented, and the continuing research and development programme indicated.