A plate-fin type recuperator for a gas turbine/fuel cell hybrid power generation system was designed, manufactured, and tested. Performance analysis shows that the performance of the system is directly affected by the performance of the recuperator. Therefore, the recuperator should be designed and manufactured carefully, and its performance should be tested and verified before it is integrated into the system. In this paper, the developing procedure including designing, manufacturing, and testing of a cross flow plate-fin type recuperator was presented. Performance test results showed that the design requirements of the recuperator were almost satisfied. Based on the test results, improved design to reduce the size of the recuperator was suggested.