To evaluate the rotor bar parameters of an induction machine with the non-sinusoidal current, a new analysis approach, which employs the circuit analysis theory instead of electromagnetic field theory to count the skin effect, is proposed. In the presented method, a rotor bar is divided into many thin-layers with their own parameters derived. The superposition principle is proven for the calculation of total bar losses and slot magnetic energy due to the non-sinusoidal current composed of sinusoidal components with different frequencies, which shows the parameters of the bar can be expressed with the parameters at respective frequencies.For given examples, the parameters at different frequencies are calculated, and the results are verified by the analytical method or the finite element method.