An iterative sliding mode observer is proposed to sensorless control of a PMSM(Permanent Magnet Synchronous Motor). The proposed sliding mode observer has the character which is robust to the disturbance and parameters variation. A low pass filter with the variable cut-off frequency is also proposed to compensate the delay of the rotor angle according to the rotor speed, it is led to save memory and minimize operation time. Experimental results show that the proposed sliding mode observer leads to the proper performance.