Abstract: Because of the simple structures of stator and rotor, low cost, wide speed range and small vibration and noise, the stator electrical excitation flux-switching（SEEFS） machine is gradually being applied to the areas of electric car and rail transit etc., which has wide prospects for development. In the background of low voltage DC auxiliary power generation system on the hybrid vehicle, an approach of the virtual winding flux linkages was proposed based on 24/14 poles SEEFS machine, which was a general analysis method for winding configurations of stator electrical excitation synchronous reluctance（SEESR） machines. This method supplemented a set of auxiliary virtual windings on each stator tooth of SEEFS machine. By analyzing, classifying and combining the flux linkages of each virtual winding, the windings were accurately designed to be three-phase or multi-phase. Furthermore, this analysis method was suitable for these SEESR machines with different slot and pole number combinations and field winding configurations. Meanwhile, an optimization model with non-parallel cogging was proposed for low voltage DC applications, which had higher power density. The finite element analysis and experiments of prototype machine verify the feasibility and correctness of the design scheme.