In the following article, an exergetic analysis of a microturbine operating with a regenerative Brayton cycle was carried out in order to identify the variation in exergy and exergy destruction behaviour generated in each component of the system by comparing these results to different microturbine loads. The study was carried out on a Brayton cycle with cogeneration which is composed of a compressor, combustion chamber, gas turbine, HRSG and an air preheater. In which the output power of the turbine was varied for the five case studies starting at 25kW to 45kW. As the study is carried out, at 45kW the greatest exergy is consumed and in the combustion chamber it is the one that contributes most to the destruction of exergy, adding up to an average of 36.5% of the total destroyed. With this it was shown that the increase of the power output of the turbine increases the needs of each component of the system and also increases the exertions of the system. Keywords-Computer-aided simulation, cogeneration system, microturbine, exergetic performance. I. INTRODUCTION One of the thermodynamic cycles used for power generation is the Brayton Cycle, which uses gas, diesel or light fuels as fuel. These cycles have been studied in order to improve their performance[1-4]. In these cycles the simulation performance has been improved, modifying some parameters such as mass flow in the equipment, in order to achieve maximum power and less exergy destruction[5]. In the case of a regenerative Brayton cycle, where the difference with the original is that the flow of hot air does not fully expand to atmospheric pressure before entering the regenerator, the improvement obtained has allowed to achieve a thermal efficiency between 12% and 26%[6]. In addition, it has been demonstrated that the dimensionless power of the cycle can be optimized by looking for both the optimum heat transfer distributions between the hot and cold side of the heat exchanger and the optimum pressure ratio between the equipment[7]. However, all the proposed improvements found for these systems lead to smaller engine components such as compressors, turbine, regenerator and heat exchanger[8]. In addition, other studies have made it possible to optimize the entropy generation rate by 70% through the use of an ecological optimization function, bringing power generation close to the maximum capacity of the equipment defined by its design conditions[9]. One criterion for optimising Brayton cycles is the thermosetting analysis[10-12], where the total cost analysis takes into account the cost of fuel, investment, environment, operation and maintenance, as well as irreversibilities due to finite rate heat transfer, internal dissipations and pressure drops[13]. This criterion under the thermo-economical approach was used in a gas power generation system, allowing to identify an optimal point of operation where an efficiency of 71% of the maximum power was reached by means of multiple objective optimization functions, an exergy destruction of 24% lower and 67% less in the ...