Aiming at solving the problem that the linear lumped parameter model of permanent magnet synchronous motor (PMSM) based on inductance cannot describe the nonideal characteristics, such as magnetic saturation and nonsine back electromotive force, a distributed parameter model of PMSM based on flux linkage reconstruction was presented, and the proposed model was verified with simulation and experiment. In detail, first of all, the flux linkage of different working points of the motor was obtained by finite element analysis (FEA). Secondly, the flux linkage was reconstructed by Fourier series expansion and polynomial fitting method, and then the distributed parameter model of PMSM was established according to the reconstructed flux linkage. Finally, simulation and experiment were carried out for verification. Simulation and experimental results showed that the model could accurately describe the nonlinear characteristics of PMSM in different working conditions.