This report describes the analytical characteristic of sinewave air gap flux density for the brushless AC motor with surface permanent magnet. The analysis of sinewave air gap flux density is the key to expect the performance of back EMF for the design of brushless AC motor. The numerical analysis and FEM analysis are performed to adopt radial and parallel flux magnetization of magnet on the rotor. And it is also executed to vary the magnet arc angle and arc radius for the condition of constant and non constant air gap. This report is focused on the characteristic of sinewave air gap flux density for permanent magnet of surface brushless AC motor. This results also have more reliable data against the previous paper which had the representative numerical analysis of air gap flux density[1][2].