Based on the manual transmission of a micro car, this paper would present the analysis of the factors affecting the transmission efficiency (TE) and the calculation formula of TE. Accordingly, the calculation model of Matlab/Simulink TE would be built to figure out how TE varies with input torque. Meanwhile, a set of manual transmission test bench would be designed and used to verify the theoretical simulation results. It adopts a common DC bus energy feedback closed system which can feedback the power generated by the load motor to the grid through the DC bus so as to save the electricity and produce less pollution. Therefore, while the test bench can reflect the variation trend of TE about the manual transmission truly, it is comparatively reliable. Apart from being energy-saving, its unique versatility could definitely predict its exceptional potential. The data of TE obtained from the test bench are compared with the simulation result. It showed that the TE of bench test and simulation result are similar, though companied by less than 2% error difference which is within the allowable range. Most importantly, the bench test results proved the validity of the theoretical analysis statistically, which is of great necessity and significance to the research of TE.