Utilization of hydrogen in the intermediate temperature solid oxide fuel cell (IT-SOFC) and micro gas turbine (MGT) hybrid system has the advantages of low costs, non-pollution, and wide range of sources. In this paper, the detailed model of SOFC/MGT hybrid system fueled by hydrogen was implemented to investigate the system operating performance as well as the influence of fuel inlet temperature and flow rate. At the beginning, the framework and functions of the SOFC/MGT hybrid system were introduced, and the topping cycle was arrested. Then, the numerical analysis was performed by using MATLAB software. The result of the simulation was generated to explain the performance and the electrical efficiency which can reach up to 75.61% at the design point. With an increasing fuel inlet temperature, both the output power and efficiency of the SOFC, MGT and hybrid system rose slightly. The rising fuel flow rate increased the output power of SOFC, MGT and the whole system, but made the system efficiency decrease.