The strategy of the ATS program is to develop a new baseline for industrial gas turbine systems for the 21st century, meeting the buying criteria of industrial gas turbine end users, and having growth potential. These criteria guided the Solar ATS Team in selecting the system definition described in this Topical Report. The key to selecting the ATS system definition was meeting or exceeding each technical goal without negatively impacting other commercial goals. Among the most crucial goals are the buying criteria of the industrial gas turbine market. Solar started by preliminarily considering several cycles with the potential to meet ATS program goals. These candidates were initially narrowed based on a qualitative assessment of several factors such as the potential for meeting program goals and for future growth; the probability of successful demonstration within the programs schedule and expected level of funding; and the appropriateness of the cycle in light of end users buying criteria. A first level Quality Function Deployment (QFD) analysis then translated customer needs into functional requirements, and ensured favorable interaction between concept features. Based on this analysis, Solar selected a recuperated cycle as the best approach to fulfilling both D.O.E. and Solar marketing goals. This report details the design and analysis of the selected engine concept, and explains how advanced features of system components achieve program goals. Estimates of cost, performance, emissions and RAMD (reliability, availability, maintainability, durability) are also documented in this report.