In this research, a method of designing an EPS control system that achieved a good steer feeling without using an actual vehicle was examined. Firstly, evaluation functions to evaluate steer feeling theoretically were set. And it was described that steer feelings such as "inertial feeling" and "viscous feeling" could be expressed by the evaluation functions. Secondly, a target characteristic that made the steer feeling good was determined on the evaluation function, and control methods to theoretically achieve this target characteristic were described. Finally, the designed control system was installed in an EPS vehicle. As a result, it was confirmed that the steer feeling in an actual vehicle was fine with no "inertial and viscous feeling".