In a SRM drive, the on/off angles of each phase switch should be accurately controlled in order to control to torque and speed in a stable way, The accuracy of the switching angles is dependent upon the resolution of the encoder and the sampling period of the microprocessor. However, as the speed increase, the amount of the switching angle deviation from the preset values is also increased by the sampling period of the microprocessor. Therefore, a low cost encoder suitable for a practical and stable SRM drive is proposed and the control algorithm to provide the switching signals using the simple digital logic circuit is also presented in this paper. It is verified from the experiments that the proposed encoder and logic controller can be a powerful candidate a the practical low cost SRM drive