This paper deals with the control of permanent magnet synchronous motors (PMSM) without position sensor. Our control scheme is based on an improvement of the second Matsui's estimation method and relies on two second-order observers (one for each axis of the electrical model). An efficient methodology is presented for the tuning of the loop controllers and especially for the speed loop controller. Simulation and experimental results on a 4.4 kW motor are presented and analyzed. They show the effectiveness of the proposed approach. Index Terms-PMSM, sensorless control, vector control, Luenberger observer and controller tuning methodology. I. NOMENCLATURE i d , i q Stator d and q axes currents v d , v q Stator d and q axes voltages r s , Ψ M Stator resistance, Rotor magnet flux linkage L d , L q Stator d and q axes inductances J m , Ω Rotor inertia and Motor speed θ m Mechanical angular position ω e , θ e Electrical pulsation and angular position T e , T r Electromagnetic and load torques n pp Number of pole pairs