A scheme of absolute multi-pole magneto-electric encoder is proposed. The linear Hall and switch Hall sensors are used to measure the position relationship and absolute angle between the two groups of multi-pole permanent magnets with coprime number of pole-pairs. The absolute angle calculation scheme of the magneto-electric encoder is determined based on the existing achievements of the magneto-electric encoder. Then through the combination of theoretical analysis, drawing analysis and theoretical derivation, the number relationship of permanent magnet poles, the layout of Hall elements and the specific pole recognition process are determined. The MATLAB software is used to simulate the working process of the magneto electric encoder, which proves the feasibility of the absolute angle calculation scheme.