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A review of the literature indicates that current tri-generation cycles show low thermal performance, even when optimised for maximum useful output. This paper presents a Finite Time analysis of a tri-generation cycle that is based upon coupled power and refrigeration Carnot cycles. The analysis applies equally well to Stirling cycles or any cycle that exhibits isothermal heat transfer with the environment and is internally reversible. It is shown that it is possible to obtain a significantly higher energy utilisation factor with this type of cycle by considering the energy transferred during the isothermal compression and expansion processes as useful products thus making the energy utilisation larger than the enthalpy drop of the working fluid of the power cycle. The cycle is shown to have the highest energy utilisation factor when energy is supplied from a low temperature heat source and in this case the output is biased towards heating and cooling. [ABSTRACT FROM AUTHOR]