This paper examines the reasonable winding arrangements of designing tapped winding capacitor motors to used in two voltage sources. The approach of this paper is based partly on a hybrid equivalent circuit of a single phase induction motor, together with an experimental method by sample machines. In results, the distribution of etra and main windings ia the stator is to be balanced in each magnetic pole and in order to have the same torque output characteristics for two different voltage sources, the extra/main winding ratio is to be adjusted. Experimental results obtaired with sample macines of about 1/8 hp output rating are used with analysis to predict the favorable winding conditions.