This paper presents a new idea by using the Artificial Neural Networks (ANNs) for estimating the parameters of the machine which achieving the maximum efficiency of the Synchronous Reluctance Motor (SynRM). This model take into consideration the magnetic saturation, cross-coupling and iron loss. With Finite Element Analysis (FEA), the characteristics of the SynRM including inductances and iron loss resistance are determined. Because of the non-linear characteristics, an ANN trained off-line, is then proposed to obtain the d-q inductances and iron loss resistance from Id,Iq currents and the speed. After learning process, an analytical expression of the optimal currents is given thanks to Lagrange optimization. Therefore, the optimal currents will be obtained online in real time. This method can be achieved with maximum efficiency and high-precision torque control. Simulation and experimental results are presented to confirm the validity of the proposed method.