This paper proposes a concept of fictitious "Electrical Gear" to analyze the flux pattern in the three-phase flux-reversal machine (FRM). The rotating-flux pattern of FRM has either two or four poles depending on the number of stator poles. FRM can be analyzed on similar lines as permanent magnet synchronous machine with the concept of this gear. The flux-density distribution in FRM is analyzed with Fourier analysis. The magnitude of various space harmonics and their contribution to the winding-flux linkages are determined. The procedure for finding the rms value of air-gap flux density from machine dimensions is described. In order to verify the aforementioned analysis, a 6/14 pole FRM with distributed and concentrated windings is designed and fabricated. The experimental results are compared with those obtained from finite-element method simulation studies and analytical results.