In this paper PU control scheme is presented. The proposed scheme has following features. The one is oft-starting method which is used for preventing to flow large current in motor phase winding when motor starts. The ther is the selection of the level of the over current. The first feature is implemented by increasing the PWM duty lowly, the second feature is implemented by limiting the magnitude of the phase current level by which the over heat f motor by copper losses and magnetic saturation decreases. By the analysis using FEM considering load condition, the peed of mode transition from PW to single pulse control is selected and confirmed by simulation that there is no ver current occurs during the mode transition. For the verification of proposed scheme, the simulation using MATLAB Simulink with considering non-linearity of inductance profile from FEM analysis is performed and the experiment with SRM drive system which has the DSP controller and single Phase SRM are peformed.