Magnetic gears offer several advantages in comparison with conventional mechanical gears, such as reduced maintenance and acoustic noise, and improved reliability. Various types of magnetic gears have been introduced. Among them, a planetary type magnetic gear has attracted interest recently because its transmission torque is higher, which is expected to be put into practical use. This paper presents some calculated and measured results of a surface permanent magnet (SPM) magnetic gear. First, the torque characteristics, iron loss in the core, and eddy current loss in permanent magnets of the magnetic gear are calculated by three-dimensional finite element analysis (3D-FEA). Next, no-load and load test results of the trial magnetic gear are indicated. The experimental results are comparison with the ones obtained from the FEA.