Nowadays, the switched reluctance machine are widely used. To determine their performancesand to elaborate control strategy, we generally use the linear analytical model. Unhappily,this last is not very accurate. To yield accurate modelling results, we use then numericalmodels based on either 2D or 3D Finite Element Method. However, this approach is veryexpensive in terms of computation time and remains suitable to study the behaviour ofeventually a whole device. However, it is not, a priori, adapted to elaborate controlstrategy for electrical machines. This paper deals with a non linear analytical model interms of variable inductances. The theoretical development of the proposed model isintroduced. Then, the model is applied to study the behaviour of a whole controlled switched reluctance machine. The parameters of the structure are identified from a 2D numerical model. They can also be determined from an experimental bench. Then, the results given by the proposed model are compared to those issue from the 2D-FEM approach and from the classical linear analytical model.