Based on a thermodynamicand economicanalysis presented in the -rst part of this paper, ethanol is considered as an alternative fuel with suitable characteristics for electricity generation in SOFCs. Ethanol fed steam reformer-SOFC systems attain high theoretical e9ciencies in the range of 83:7–93:4% operating at carbon-free conditions between 800 and 1200 K. These e9ciencies classify ethanol as the second most valuable fuel option for SOFCs after natural gas, higher than important other fuel candidates such as gasoline and methanol. A discussion is made upon the bene-ts obtainable from the utilization of ethanol for generation of electricity in SOFCs and a complete “ethanol scenario” is proposed as a competitive energy policy and a step forward to the target of sustainable development. The analysis reveals the cost relations between each fuel scenario and focuses upon the measures required so as the “ethanol scenario” to break through the threshold of economic viability.