The　effects　of　multi-phase　and　multi-layer　windings　of　the　12-slots　10-poles　surface-mounted　permanent　magnet　synchronous　machines　(SPMSMs)　on　eddy　current　losses　in　permanent　magnets　(PMs)　are　mainly　investigated　using　the　3-D　finite　element　analysis　in　this　paper.　Eddy　current　losses　in　PMs　considering　its　axial　segmentation　are　also　analyzed.　It　is　demonstrated　that　dual　three-phase　four-layer　(DTP-FL)　winding　layout　has　the　minimum　value　of　eddy　current　losses　in　PMs,　when　segmentation　number　N　=　4.　It　is　because　DTP-FL　winding　has　smaller　magnitude　of　high-order　magnetomotive　force　harmonics　relative　to　other　four　winding　layouts.　The　average　torque　and　torque　ripple　changing　with　multi-phase,　multi-layer,　and　axial　segmentation　are　also　studied.　Finally,　the　no-load　and　load　experiment　platform　for　an　axial　flux　integrated-starter　generator　with　DTP-FL　winding　and　radial　segmented　PM　are　established　in　order　to　validate　the　proposed　method　under　power　generation　mode.　©　1965-2012　IEEE.