The limited slip differential (LSD) is a device which enables the driving force to be transmitted from one slipping wheel to another by temporarily restraining the differential function when unwanted slipping occurs on muddy or icy roads. Many types of LSDs were developed such as the mechanical lock, disk clutch, viscous coupling, Torsen and multiple clutch type. This study designed a new type of differential gearing device with the faculty of a limited slip differential, and then evaluated its performance.