Nowadays, the switched reluctance machine are widely used. To determine their performances and to elaborate control strategy, we generally use the linear analytical model. Unhappily, this last is not very accurate. To yield accurate modelling results, we use then numerical models based on either 2D or 3D Finite Element Method. However, this approach is very expensive in terms of computation time and remains suitable to study the behaviour of eventually a whole device. However, it is not, a priori, adapted to elaborate control strategy for electrical machines. This paper deals with a non linear analytical model in terms of variable inductances. The theoretical development of the proposed model is introduced. Then, the model is applied to study the behaviour of a whole controlled switched reluctance machine. The parameters of the structure are identified from a 2D numerical model. They can also be determined from an experimental bench. Then, the results given by the proposed model are compared to those issue from the 2D-FEM approach and from the classical linear analytical model.