In the paper presented is an idea of organic Rankine cycle (ORC) operating with supercritical parameters and so called dry fluids. Discussed is one of the methods of improving the effectiveness of operation of supercritical cycle by application of internal regeneration of heat through the use of additional heat exchanger. The main objective of internal regenerator is to recover heat from the vapour leaving the turbine and its transfer to the liquid phase of working fluid after the circulation pump. In effect of application of the regenerative heat exchanger it is possible to obtain improved effectiveness of operation of the power plant, however, only in the case when the ORC plant is supplied from the so called sealed heat source. In the present paper presented is the discussion of heat sources and on the base of the case study of two heat sources, namely the rate of heat of thermal oil from the boiler and the rate of heat of hot air from the cooler of the clinkier from the cement production line having the same initial temperature of 260 oC, presented is the influence of the heat source on the justification of application of internal regeneration. In the paper presented are the calculations for the supercritical ORC power plant with R365mfc as a working fluid, accomplished has been exergy changes and exergy efficiency analysis with the view to select the most appropriate parameters of operation of the power plant for given parameters of the heat source.