This study deals with the thermodynamic modeling of biomass Gasifier–SOFC (Solid Oxide Fuel Cell)–GT (Gas Turbine) systems on a small scale (100 kW_e). Evaluation of an existing biomass Gasifier–SOFC–GT system shows highest exergy losses in the gasifier, gas turbine and as waste heat. In order to reduce the exergy losses and increase the system's efficiency, improvements are suggested and the effects are analyzed. Changing the gasifying agent for air to anode gas gave the largest increase in the electrical efficiency. However, heat is required for an allothermal gasification to take place. A new and simple strategy for heat pipe integration is proposed, with heat pipes placed in between stacks in series, rather than the widely considered approach of integrating the heat pipes within the SOFC stacks. The developed system based on a Gasifier–SOFC–GT combination improved with heat pipes and anode gas recirculation, increases the electrical efficiency from approximately 55%–72%, mainly due to reduced exergy losses in the gasifier. Analysis of the improved system shows that operating the system at possibly higher operating pressures, yield higher efficiencies within the range of the operating pressures studied. Further the system was scaled up with an additional bottoming cycle achieved electrical efficiency of 73.61%.