Soft magnetic composite (SMC) materials are particularly suitable for construction of electrical machines with complex structure and 3D magnetic flux. For design and analysis of such 3D flux machines, 3D magnetic properties of the magnetic materials should be properly determined, modeled and applied for calculating the magnetic field distribution, parameters and performance. This paper presents the 3D magnetic property measurement and determination of 3D reluctivity tensor of SMC. The reluctivity tensor is a key factor for the numerical analysis of magnetic field in a 3D flux SMC motor