In this paper, the belt-pulley mechanical loss is investigated. A bondgraph model for the mechanical loss is developed from the viewpoint of the power flow by assuming that all power losses are attributed to the torque loss. The mechanical loss model consists of transient and steady state part. The coefficients of the power loss model are obtained from the experiments. It is found from the simulations and experiments that the steady state loss depends on the line pressure, input torque and rotational speed while the transient loss depends on the rotational speed, shift speed and the inertial torque.