Spacer is used between main tank and auxiliary tank for on load tap changer in gas insulated power transformer. This paper deals with electrical design of spacer and discusses different analysis method of between 2D FEM(finite element method) and 3D FEM. To design spacer, we modeled structure of two kind of coaxial cylinders of spacer conductors and analysised electric field of spacer at impulse and induced test voltage condition. Spacer has 13 conductors and electric field was changed according to arrangement of conductors. We could find out arrangement of conductors at which electric stress is minimum. And this arrangement was satisfied with actual test conditions.