A new coupling axial flux variable-reluctance resolver is put forward on the basis of existing reluctance resolver. The coupling area of stator and rotor is calculated by using calculus method. The magneticmotive force of four-phase signal windings is deduced under the case of different number of pole pairs. The theoretical derivation and finite element analysis of signal windings of precision machine are done when the number of teeth and pole pairs changes. Study on properties of the new resolver is conducive to further optimize, and it will be widely used in more and more fields.