This design report describes an up-to-date benchmark thermochemical conversion process that incorporates the latest research from NREL and other sources. Building on a design report published in 2007, NREL and its subcontractor Harris Group Inc. performed a complete review of the process design and economic model for a biomass-to-ethanol process via indirect gasification. The conceptual design presented herein considers the economics of ethanol production, assuming the achievement of internal research targets for 2012 and nth-plant costs and financing.