Recently, many researchers have developed hybrid excitation flux switching machine (HEFSM) for HEV applications. The designed HEFSM consist of permanent magnet (PM) and field excitation coil (FEC) as their main flux sources. HEFSM also consist a robust rotor structure. However most of the designed HEFSM used three-phase winding. Three-phase winding are complicated and has high copper losses. As one of alternative, a new design of single-phase hybrid excitation flux switching motor (HEFSM) for direct drive HEV is proposed. In this paper, the performance comparison of single-phase hybrid excitation flux switching machine with various rotor pole numbers is analysed. The flux comparison of PM with DC FEC, flux linkage at various FEC current densities, J_E, cogging torque, Induced voltage/ back EMF of PM with DC FEC, torque and power versus FEC current density, J_E at various armature coil current densities, J_A are investigated. The generated results show that the appropriate combination of stator slot-rotor pole configurations are 8S-4P and 8S-8P respectively, which initially provide highest power and torque performance. Therefore, by further design modification and optimization it is expected that the low cost motor will successfully achieved the target performances.