This paper describes the attributes, performance and development status of a high performance capacitive torque sensor intended for use in a electric power steering (EPS) system. The EPS system is composed of torque sensor, ECU, motor, gears and etc. Among the elements, torque sensor in the steering column is one of the core technologies. The new capacitive torque sensor in this paper is developed differently from working principle and mechanical structure compare to extant torque sensors in market and patent. Based on the result of numerical analysis, a experimental equipment is made which is composed of a test jig and a capacitive sensor and validity of numerical analysis and feasibility of the torque sensor are verified.