In analytical modeling of the switched reluctance (SR) machine, current is often chosen as the state variable, although flux-linkage provides a simpler and more efficient choice. Furthermore, it is typically the case that mutual inductance is neglected. In this. paper, a new analytic formulation is presented that uses flux-linkage as the state variable and in which mutual coupling between phases is also represented. In addition, the paper presents an approach to determining the parameters of the flux-linkage curves of the machine that result in a better fit with measured laboratory data. Using the proposed approach, the simulated machine performance, for a 12/8 SR motor is shown to compare favorably with experimental results measured in the laboratory.