Abstract: Instantaneous electromagnetic torque of simple reflectance generator can be positive at a time and negative at other time. It is utilized to design a permanent magnet reluctance generator specifically. Generator is designed by combining two simple reluctance generators, consists of two rotors mounted on the same shaft, two output-windings and a field source of the permanent magnet. By this design, the electromagnetic torque on both rotor will be eliminated each other, so the input torque generator can be smaller. Rotor is expected only to regulate the flux flow to both output windings alternately, until the magnetic energy is converted into electrical energy, such as occurs in the transformer energy conversion. The prototype trials have been made to test this design. The test result show that the new design of permanent magnets reluctance generator able to convert energy from permanent magnets into electrical energy, this is proven by the existence 167% power output compared to the shaft input power.