Owing to increased hysteresis loss and demagnetization field, soft magnetic composites (SMCs), which are compacted soft magnetic powders, have not garnered the same level of popularity as laminated iron cores in motor applications. However, with the rapid proliferation of motor systems including pulse-width modulation (PWM) inverters, the scenario is evolving. The eddy current loss induced by the output wave from the PWM inverter, which includes a high-frequency carrier wave, surpasses that caused by a sinusoidal wave. Consequently, the structure of SMCs is conducive to minimizing eddy current loss and is gaining increased research attention. In this chapter, the characteristics of SMCs are detailed, highlighting the benefits of using flake-shaped powder. The fabrication process of flake powder and methods of controlling the crystallographic orientation of the easy magnetization axis within the powder are discussed. Additionally, the magnetic properties of SMCs fabricated from flake powder with a controlled easy axis will be discussed.