This research seeks to report the development of a 50kW output power atmospheric pressure turbine (APT), based on the Inverted Brayton Cycle, which puts new, distributed power generation technology to practical use by using as energy source gases at normal pressures and high temperature, from industrial furnaces, waste gasification furnaces, gas turbines, and fuel cells which work at high temperatures, (ex. MCFC: Molten Carbonate Fuel Cell, SOFC: Solid Oxide Fuel Cell) and attempts to save energy and reduce CO2. At the last conference (ASME Turbo Expo 2006 in Barcelona), we had presented a paper about the proposal of APT and the results of operation of a 3–5kw APT prototype. This paper describes the designing of a new 50kW output power APT, and shows performance analysis and a review of the effectiveness of its application to industrial furnaces and biomass gasification furnaces. This development is based on a 3–5 kW APT prototype we had built and operated, and evaluated results. The performance simulation results using a general process simulator “HYSYS” show that a new 50kW APT (with recuperating heat exchanger) has a net electric efficiency (LHV) of about 20%. Based on this simulation result, we calculated the power and economical performance of application to industrial furnaces and biomass boilers. The results of these calculations clarify the basic characteristics of a new APT, which can be used as a new system for distributed power generation using waste heat.Copyright © 2007 by ASME