Different from permanent magnet synchronous machine, switched reluctance motor(SRM) is featured as high local flux density, high current variation ratio in the winding with medium, high power and high speed. Therefore, hot spots in the winding could be caused by eddy current effect. When current flows through winding, skin effect is generated by the high frequency alternating current due to the high switching frequency. Furthermore, proximity effect especially located at slot tip is caused by the flux, which generates significant current displacement and amounts copper loss. Therefore, in this paper, eddy current analytical model for winding of SRM is investigated, where arbitrary current waveform originated from control strategy is considered. Furthermore, finite element method is employed to analyze for 3-phase 50kW SRM and compared with analytical model. Finally, effect of winding parameter and layout on copper loss is presented for guiding motor design.