In this paper a new coupling method for efficient and simple analysis of single phase induction motor is presented. The circuit representation of both the stator winding and each conducting rotor loop (composed of rotor bar and end ring segment) is used in conjunction with the distribution of magnetic flux linkage instead of inductance matrix. The flux linkage is calculated using air-gap flux density distributions driven by unit currents in the stator windings and rotor bars. The field distribution of one turn of a coil is calculated by FEM and the result is used to calculate total flux linkage by employing a coordinate transformation. The numerical results give good agreement with prior literature. The method is particularly effective in analyzing the effect of the number of rotor bars.