The main objectives of the speed controller of the PMSM drive are to ensure that the measured motor speed track the required values accurately and to shorten the transient interval as much as possible. However, in a full digital control system for a PMSM, there are inevitable delays in calculating the speeds and the currents and applying the inverter output voltages to the motor terminals. But the conventional PI controller doesn?t have the ability to compensate these delays. Delay compensation in PMSM drive is one of the major problems. The predictive controllers are necessary for the PMSM drive system. The Smith Predictor is the most quoted to solve time-delay problems. It has the capability of transforming a time-delay control design to a delay free problem. So we use the SP in the speed control loop to compensate the time-delay of the drive system. Sensitivity to plant parameter variations is dealt with optimal parameter mismatch. The parameter which is tuned is delay time in the model which is known as the temporal mismatch.