In SRM drive, the ON·OFF angles of each phase switch should be accurately controlled in order to control the torque and speed stably. The accuracy of the switching angles is dependent upon the resolution of the encoder and the sampling period of the microprocessor, that are used to provide the information of the rotor position and to control the SRM power circuit, respectively. However, as the speed increases, the amount of the switching angle deviation from the preset values is also increased. Therefore, the low cost encoder suitable for the practical and stable SRM drive is proposed and the control algorithm to provide the switching signals using the simple digital logic circuit is also presented in this paper, As a result, a stable high speed SRM drive can be achieved by the high resolution switching angle control and it is verified from the experiments that the proposed encoder the logic controller can be a powerful candidate for the practical low cost SRM drive.