This paper addresses the design and off-design analysis of a hybrid system (HS) based on the coupling of a recuperated micro gas turbine (MGT) with a high temperature solid oxide fuel cell (SOFC) reactor. The SOFC reactor model is presented and discussed, taking into account the influence of the reactor lay-out. the current density, the air utilisation factor, the cell operating temperature, etc. The SOFC design and off-design performance is presented and discussed: the design and off-design models of a recuperated micro-gas turbine are also presented. The operating line, the influence of the micro gas turbine "variable speed" control, and the efficiency behaviour at part load are analysed in depth. Finally, the model of the hybrid system obtained by coupling the MGT and the SOFC reactor, considering the compatibility (technological constraints) of the two systems, is presented. The model allows the evaluation of the: design and off-design behaviour of the hybrid system, particularly when the MGT variable speed control system is considered. The thermal efficiency of the hybrid system, taking into account its size (250/300 kW(e)). is noteworthy: higher than 60% at design point, and also very high at part load conditions. Such a result is mainly due to the simultaneous positive influence of SOFC off-design behaviour and MGT variable speed control. Moreover, it is possible to recover the waste heat from the gas at the MGT recuperator outlet (T-gas is about 250 degreesC) for cogeneration purposes.