Steering gear is the part of an automobile that change circular movement of steering wheel to lateral movement of rack to change driving direction. This can be classified with manual and power steering gear. Manual steering gear is operated only with human power while power steering gear use oil pressure support. These days power steering gear is more common to almost of the car. Recently a korean company manufactures a speed sensitive power steering which provide variable steering feel depend on the speed of car. The Broens company of Australia produces and exports the test equipments for the manufacture of power steering valves and assemblies to major vehicle manufactures. Some korean companies imported the test equipments from Australia, thus increasing the cost. The purpose of this study is development of the valve balance test equipment to measure the valve torque of the power steering gear. This study designed and manufactured the valve balance test equipment to take hold of the power steering valve using CAE analysis. In order to evaluate the performance of the developed valve balance test equipment, the R&R tests have been conducted.