The maximum torque values in computer analysis and experiment in the switched reluctance motor (SRM), having competitive torque density and efficiency with respect to the rare-earth permanent magnet motor employed in the 2009 Toyota Prius, have been compared. The SRM is highly saturated to provide the maximum torque for a short time; thus, the torque value tends to have considerable error of 15% even in the 3D FEM analysis with respect to experimental result because of the incomplete material setting. A comparison of the flux-linkage and current is also provided for consideration. The results of the 2D-FEM and 3D-FEM analysis as well as a test machine are presented. The maximum torque in the 3D-FEM analysis is shown to be within errors of 5.0% with respect to that in the test machine.