The subMW hybrid DFC/T power plant facility was upgraded with a Capstone C60 microturbine and a state-of-the-art full size fuel cell stack. The integration of the larger microturbine extended the capability of the hybrid power plant to operate at high power ratings with a single gas turbine without the need for supplementary air. The objectives of this phase of subMW hybrid power plant tests are to support the development of process and control and to provide the insight for the design of the packaged subMW hybrid demonstration units. The development of the ultra high efficiency multi-MW power plants was focused on the design of 40 MW power plants with efficiencies approaching 75% (LHV of natural gas). The design efforts included thermodynamic cycle analysis of key gas turbine parameters such as compression ratio.