The concentrated winding is the common winding method used in the conventional permanent magnet flux reversal machines (FRPM). In this paper a distributed winding for FRPM as a generator is proposed. To investigate the advantages of the proposed machine a comparative analysis of both the distributed and the concentrated winding for FRPM is performed. The output voltage waveforms of both machines are compared and a harmonic analysis is accomplished. Also the voltage regulation, the volume of materials and efficiency for both machines are compared. Magnetic FEM analysis shows the superiority of the proposed winding in term of voltage quality.