A 50 ㎾ phosphoric acid fuel cell(PAFC) system using natural gas was simulated for steady state with the commercial software, ASPEN PLUS. The USER block and the FORTRAN block were prepared to simulate the cell. The changes of hydrogen yield according to the variation of several operating conditions were examined and the operating conditions to maximize hydrogen yield were obtained. The simulation results agree with the real data, which can be used to prepare the basic process data and the optimal conditions for the domestic commercial fuel cell system. H$_2$utilization rate over 50% should be maintained to achieve the efficiency of the conventional electricity generation. Energy consumption can be reduced by utilizing the heat released from the reformer and the cell which are operated at high temperatures.