In this paper an analytical network for flux linkage and flux density distribution of a switched reluctance machine (SRM) is developed based on the magnetic equivalent circuit (MEC). Due to the positional dependent reluctance in the air gap, all paths are separately modeled. Instead of using empirical equations, the effective air gap reluctance is analyzed from machine geometry. Due to high local saturation in the teeth, the machine is discretized into adjustable elements. In addition, the slot leakage and flux distribution in the end part are taken. Finally, the simulation is discussed and compared with PC-SRD and finite element method (FEM).