Materials and heat balance in Integrated Coal Gasification/Molten Carbonate Fuel Cell (IG/MCFC) combined system have been calculated. In the calculation, an anode recycling system and an anode heat exchange system have been studied. The condition that non-deposition of carbon in anode inlet gas and that over 1% hydrogen composition in anode outlet gas have been supposed. In the case that the value of (H2·CO2)/(CO·H2O) ratio decreased to be 0.3 times than equilibrium value, the maximum fuel utilisation of the anode recycling system evaluated to be around 80%, while the maximum fuel utilisation of the anode heat exchange system estimated to be around 90%. From the results, fuel utilisation of anode heat exchange system could be set higher than that of anode gas recycling system. The analysis code has been applied to study a relation between partial pressure of CO2 in cathode gas and thermal efficiency of whole system. By changing the cooling value of cathode gas recycling line, the partial pressure of CO2 in cathode gas could be controlled. For the purpose to keep the CO2 partial pressure of cathode gas lower than 0.1 MPa, the cooling ratio of cathode recycling line should be decreased. By decrease of cooling ratio of cathode recycling line, the difference of thermal efficiency between two discussed systems has been decreased to be 1-2%.