In recent years, solid oxide fuel cell (SOFC) electrode and electrolyte material fabrication techniques have shown the potential of achieving the cost and efficiency goals required for commercialization. However, to maintain these performance levels a deliberate stack design methodology must be developed. In this work, we propose and analyze the distributed feed design scheme for internal reforming SOFC stacks. The scheme aims to maximize the overall system efficiency while simultaneously extending expected cell life. (C) 2004 The Electrochemical Society.