This paper presents guideline for a practical design of the hybrid system combining a pressurized solid oxide fuel cell and a gas turbine. Design of the hybrid system based on a virtually designed gas turbine was simulated using models for off-design operation of the gas turbine. Two system configurations, with different method for supplying reforming steam, are considered and their design characteristics are compared. A higher design cell temperature provides better system performance. However, there exists a maximum allowable design cell temperature because the operating point of the compressor approaches the surge point with increasing fuel cell temperature. Increased pressure loss at the fuel cell moves the compressor operating point toward the surge point and reduces system performance.