The stator poles of Switched Reluctance Motor (SRM) carry concentrated coils, which comprises two diametrically opposite coils connected in series. In the paper, the windings arrangement of SRM is analyzed using finite element method by taking a 4-phase 8/6 prototype for a example. The calculation results of magnetic field indicate that its output torque by the way of the straight-series is larger than that of the series-opposing, and the output torque of the short ferromagnetic-flux path is higher than that of the long ferromagnetic-flux path. The experimental results confirm those.