A fuzzy logic controller (FLC) has been widely used for many applications in recent years. But the relationship between control performance and design parameters has not been handled explicity in the conventional theory of fuzzy logic control. In this paper, based on the similarity between an FLC and a variable structure control (VSC) theory, a performance evaluation of an FLC, which gives quantitative accounts on the relationship is presented. The validity of the analysis is verified through extensive computer simulations.