Background: The Switched Reluctance (SR) drives are considered to be better performance in variable speed applications with high power density. SR motor having a high torque characteristic it's an important role in high speed traction and electrical vehicle. Objective: In this article the comparative analysis of the SR motor can be described with different type of controllers and the performance of the SR motor has been presented. The speed regulation of the SR motor has been estimated with PID, Fuzzy Logic Controller (FLC) and Artificial Neural Network (ANN) controllers. The comparative analysis results are present for transient, static and dynamic conditions. The steady state and dynamic performance has been analyzed using the state space equation of the SR motor. Results: The proposed controller has been developed and simulated using MATLAB/Simulink. The FFT analysis and steady state error for various speed and load condition have been obtained to validate the role of the controller. Conclusion: The proposed system is regulating the output speed for change in speed and load conditions. A prototype 300-W motor model is developed and built for experimental demonstrations. The transient and steady-state performances of the SR motor were compared and presented. The MATLAB simulation and implementation it is clear that the proposed system can have better controller compared other controllers. KEYWORDS: Switched Reluctance Motor, Artificial Neural Network, Fuzzy Logic Controller, PID Stability analysis, PWM Inverter.