This report describes the three tasks of this program design: Component development, fabrication, and testing; and verification testing. The objective of the design task is to identify a reference application for an internal reforming power plant and develop a power plant conceptual design. A design control document will be developed and maintained and will include the reference application description and power plant requirements of the reference application. The design control document will define and record the specifications, drawings, and conditions of operation for the complete power plant, dc power section, fuel cell stacks and stack components. Cost goals for the plant elements will also be developed under this task and periodically compared with the cost status of plant elements under development. The objectives of the component task are to develop, fabricate and test components to meet the component functional requirements (CFR). These tests will include status tests, accomplishment tests, and cells for independent testing. Verification tests will be conducted in bench-scale single cell hardware.