The simulation and analyses of a “bottoming cycle” solid oxide fuel cell–gas turbine (SOFC–GT) hybrid system at the standard atmospheric condition is presented in this paper. The fuel cell model used in this research work is based on a tubular Siemens–Westinghouse–type SOFC with 1.8MW capacity. Energy and exergy analyses of the whole system at fixed conditions are carried out. Then, comparisons of the exergy destruction and exergy efficiency of each component are also conducted to determine the potential capability of the hybrid system to generate power. Moreover, the effects of operating conditions including fuel flow rate and SOFC operating temperature on performances of the hybrid system are analyzed.