In this paper, torque characteristics analysis of Synchronous Reluctance Motor with the cylindrical rotor type by winding function theory(WFT) is described. The stator is same as one of the induction motor. From the d-axis, q-axis flux density distribution, to calculate self and mutual inductances needed to calculate the torque of the machine by using winding function theory the new equivalent geometry of rotor was proposed. D-axis, q-axis flux densities, self inductance and torque characteristics were obtained. From the comparison with results of finite element analysis the proposed method was verified.