The power steering valve plays a key role in the steering performance of a vehicle. It is desirable, therefore, to have a means of predicting valve performance for the development of the steering system. This paper describes a method of applying the orifice equation to a steering valve, along with the procedure for experimentally determining the flow coefficients for this equation. Data is provided which demonstrates the nature of change of the flow coefficients through the operating range of the valve. A method for accounting for these changes is provided, along with correlation results for measured and predicted valve performance.