500W class MTG(Micro turbine generator) operating at 400,000 rpm is under development. From the cycle analysis, it is decided that the self-sustaining speed of MTG is 200,000rpm and the generating speed is 400,000 rpm. Therefore, motor should be designed so that it is able to rotate the rotor up to 200,000rpm and generator should designed so that it is able to generate 500W output at 400,000rpm. First step to design motor/generator is to determine the power and efficiency requirement. Not only the power into the compressor and from the turbine at the operating speed but also the mechanical and electrical losses should be considered in determining the power and efficiency requirement. This study presents the procedure and the results of determining the power and efficiency requirement considering the mechanical and electrical losses depending on the rotating speed which is measured from the experiment.