This paper proposes a step-by-step method of determining the parameters of equivalent circuit which is considered the no load losses for the single phase induction motor which has the starting winding. This method is comprised of three steps, and the stator resistance which is measured by the method of voltage drop is treated as constant and the stator and the rotor leakage reactances are assumed to be the same in every step. The test results of no load and locked rotor test are used in the 1st and 2nd step, and the ratings of name plate of the motor are needed in the 3rd step. In the 1st step, the traditional equivalent circuit parameters are directly calculated by no load and locked rotor conditions. In the next step, five nonlinear simultaneous equations for five unknown parameters can be set up by no load and locked rotor equivalent circuits. These equations are solved by using the initial parameters obtained by the 1st step parameters. In the final step, three nonlinear simultaneous equations for rotor winding resistance, leakage reactance and no load losses component resistance can be set up by equivalent circuit under the rated operation. Three parameters are solved by using the 2nd step parameters. Thus, equivalent circuit parameters are gradually refined step by step. The validity of the proposed method is evaluated by comparing the computed values obtained by the equivalent circuit parameters with the experimental values of the load test.