Siemens Westinghouse is in the final stage of its tubular solid oxide fuel cell (SOFC) development program, and the program emphasis has shifted from basic technology development to cost reduction, scale-up and demonstration of pre-commercial power systems at customer sites. This paper describes our field unit demonstration program including the EDB/ELSAM 100-kW e combined heat and power (CHP) system, the Southern California Edison (SCE) 220-kW e pressurized SOFC/gas turbine (PSOFC/GT) power system, and the planned demonstrations of commercial prototype power systems. In the Spring of 1999, the EDB/ELSAM 100-kW e SOFC-CHP system produced 109 kW e net AC to the utility grid at 46% electrical efficiency and 65 kW t to the hot wafer district heating system, verifying the analytical predictions. The SCE 220-kW e PSOFC/GT power system will undergo factory startup in the Fall of 1999.