Switched reluctance motor(SRM) has simple magnetic structure, and needs 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. 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 frequency of mechanical structure. This radial vibration force is generated by abrupt change of radial magnetic force in the phase commutation region. This paper studied about simple electromagnetic structure of SRM using auxiliary compensating winding for the reduction of noise and vibration. This auxiliary winding is coupled with all phase windings electromagnetically and absorb and transfer magnetic energy variation from phase to other phase. By this interaction of phase windings and compensating winding can reduce abrupt radial force change and vibration and acoustic noise. In this paper the improvement effect is examined by the test of prototype machine.