In this study, thermal performance of recuperators with plain and offset strip fins is investigated to enhance the thermal efficiency of a micro gas turbine. Thermal cycle analysis is conducted to determine major design parameters of a single-pass counterflow recuperator. In order to evaluate the performance of the recuperator, the effectiveness and the pressure drop in the recuperators are chosen as the objective function and the design constraint, respectively. The optimized geometries for internal structure of the recuperators with plain and offset strip fins are obtained with varying the fin spacing and height. From the result, the recuperator with offset strip fins has better thermal performance when the fin spacing, s, is smaller than 1.45mm and the thermal performance of the recuperator with plain rectangular fins is higher than that with offset strip fins in the region of $s{geq}1.45mm$. In addition, it is found that the entrance region effect and the longitudinal wall heat conduction effect should be taken into account for accurately predicting the thermal performance of the recuperators with both plain and offset strip fins.