It is necessary to measure precisely the magnetic characteristics of electrical steel sheets under rotating magnetic fields, to obtain an accurate numerical performance analysis of electric machines made of electrical steel sheets. In this paper, the two dimensional magnetic characteristics of an electrical steel sheet are measured and explained under rotating magnetic fields using a two-axes-excitation type single sheet tester (SST). Through experiments, the magnetic properties, under rotating magnetic fields, of a non-oriented and grain oriented electrical steel sheet were measured respectively. In addition, the iron losses due to not only the alternating magnetic fields, but also rotating magnetic fields were measured. These experimentally measured results can evidently be applied to the analysis of iron losses in electrical machines.