W When turned on the transformer to bear a large instantaneous current, thiscurrent is called the inrush current. The inrush current is influenced by the power sourceof the transformer, leakage inductance, residual flux and the angle of the ignitionvoltage. Inrush currents can shorten transformer life, as they can damage conductinginsulators and windings. The conducting insulator is damaged by excess heat in theconductor. This research analyzes the effect of the type of material and the way thetransformer core is arranged on the electric flux density and maximum inrush currentin designing a transformer that is better and free from defects. The type of material usedis the type of silicon-steel with the quality of the material types M-0H, M-2H, M4 and23JGSD085 along with the calculation of the composition of the material studied bycompiling the Single Step-Lap (SSL) and the Multi Step-Lap (MSL) cutting method.which are compared so that the material type and cut type that have a smaller inrushvalue are obtained. It is expected to increase the efficiency of better power transformers.