Solid oxide fuel cell (SOFC) power systems can be designed to produce electricity from fossil fuels at extremely high net efficiencies, approaching 70%. However, in order to penetrate commercial markets to an extent that significantly impacts world fuel consumption, their cost will need to be competitive with alternative generating systems, such as gas turbines. This report discusses a cost model developed at PNNL to estimate the manufacturing cost of SOFC power systems sized for ground-based distributed generation. The power system design was developed at PNNL in a study on the feasibility of using SOFC power systems on more electric aircraft to replace the main engine-mounted electrical generators [Whyatt and Chick, 2012]. We chose to study that design because the projected efficiency was high (70%) and the generating capacity was suitable for ground-based distributed generation (270 kW).