It is necessary to examine control techniques to drive the IPM motor efficiently and to give it higher performance. So, it is required to establish the dynamic characteristic analysis technique with high grade control. In the paper, a new matrix model of an IPM motor based on the magnetic circuit model is proposed. The matrix can be used in the system level simulator such as Matlab/SIMULINK considering space harmonics and magnetic nonlinearity with high grade control. The simulation model is verified with experimental results. So, the proposed matrix method can provide high accuracy and useful model for control simulations.