Resistance estimation of the PMSM allows both optimum PMSM control and temperature monitoring of the PMSM. In this study, resistance estimation of the PMSM in real time is examined. FOC is selected as the PMSM control method and resistance estimation method. Effects of the PMSM state variables on the FOC flux component are investigated. A resistance estimation approach based on the PMSM state variables is obtained. The obtained method is simulated in MATLAB.