The thermal efficiency,η of a fuel conversion device is the amount of useful energy produced relative to the change in enthalpy, ΔH between the product and feed streamsη=ΔHuseful energyIn an ideal case of an electrochemical convertor, such as a fuel cell, the change in Gibb’s free energy, ΔG of the reaction is available as useful electric energy at that temperature of the conversion.Hence ηideal=ΔHΔG