In most popular steering angle sensor, the calculation method for steer angle is that the angular positions of two smaller sized angle measurement gear wheels, being coupled to the steering hub on the steering column, are measured. The two angle measurement gear wheels differ from each other by more one gear tooth, each gear wheel bearing magnetic pole pairs. With these two angle values, it is possible to determine the steering angle of the steering wheel as soon as the power up without non volatile memory. There are many calculation methods to solve absolute angle. This paper introduces the easy and optimal method to calculate the steer angle among the many approach.