Switched reluctance motor(SRM) has simple magnetic structure, and requires simple power electronic driving circuit. It is very useful for wide range adjustable speed drive system. But, SRM drive generates large vibration and acoustic noise because it is commutated individually by step pulse m.m.f of each phase pole. In the vibration and acoustic noise characteristics. The considerable vibration and noise is induced by radial deforming of stator, so the frequency of dominant vibration and noise is coincident with the frequency of natural mode frequency of mechanical structure. This radial vibration force is generated in the phase commutation region. This paper suggests the new electromagnetic structure of SRM with auxiliary commutation winding which is excited by direct current. This phase and commutation winding are coupled magnetically between one phase winding and the other. Therefore, the switch-off phase current is absorbed by the another phase winding. By this interaction of phase and commutation winding in commutation mechanism, vibration and noise is reduced. And this reduction effect is examined by the test of prototype machine. As a result, SRM with DC exciting commutation winding is very useful to reduce vibration and acoustic noise.