The objective of this study is to define the functionality and evaluate the propulsion and power system benefits derived from a Solid Oxide Fuel Cell (SOFC) based Auxiliary Power Unit (APU) for a future short range commercial aircraft, and to define the technology gaps to enable such a system. United Technologies Corporation (UTC) Integrated Total Aircraft Power System (ITAPS) methodologies were used to evaluate a baseline aircraft and several SOFC architectures. The technology benefits were captured as reductions of the mission fuel burn, life cycle cost, noise and emissions. As a result of the study, it was recognized that system integration is critical to maximize benefits from the SOFC APU for aircraft application. The mission fuel burn savings for the two SOFC architectures ranged from 4.7 percent for a system with high integration to 6.7 percent for a highly integrated system with certain technological risks. The SOFC APU itself produced zero emissions. The reduction in engine fuel burn achieved with the SOFC systems also resulted in reduced emissions from the engines for both ground operations and in flight. The noise level of the baseline APU with a silencer is 78 dBA, while the SOFC APU produced a lower noise level. It is concluded that a high specific power SOFC system is needed to achieve the benefits identified in this study. Additional areas requiring further development are the processing of the fuel to remove sulfur, either on board or on the ground, and extending the heat sink capability of the fuel to allow greater waste heat recovery, resolve the transient electrical system integration issues, and identification of the impact of the location of the SOFC and its size on the aircraft.