Present GT(Gas Turbine) Systems are available to achieve 52% (LHV) thermal efficiencies, plants in construction will be capable of 54%, and the goal of this study is to identify incentives, technical issues, and resource requirements to develop natural gas-and coal-compatible ATS which would have a goal of 60% or greater based on LHV. The prime objective of this project task is to select a natural gas-fired ATS (Advanced Turbine System) that could be manufactured and marketed should development costs not be at issue with the goals of: (1) Coal of electricity 10% below 1991 vintage power plants in same market class and size. (2) Expected performance 60% efficiency and higher, (3) Emission levels, NO{sub x} < 10 ppM (0.15 lb/MW-h), CO < 20 ppM (0.30 lb/MW-h), and UHC < 20 ppM (0.30 lb/MW-h). ABB screening studies have identified the gas-fueled combined cycle as the most promising full scale solution to achieve the set goals for 1988--2002. This conclusion is based on ABB`s experience level, as well as the multi-step potential of the combined cycle process to improve in many component without introducing radical changes that might increase costs and lower RAM. The technical approach to achieve 60% or better thermal efficiency will include increased turbine inlet temperatures, compressor intercooling, as well a improvements in material, turbine cooling technology and the steam turbine. Use of improved component efficiencies will achieve gas-fired cycle performance of 61.78%. Conversion to coal-firing will result in system performance of 52.17%.