The　phase　shift　between　coupled　winding　currents　in　coupled　thin　film　micro-inductors　causes　variation　of　the　winding　loss　significantly　due　to　the　changes　of　the　magnetic　field　distribution.　Calculating　the　winding　loss　accurately　at　different　phase　shifts　and　various　frequencies　is　important　for　the　design　and　optimization　of　coupled　thin　film　micro-inductors.　This　paper　analysed　the　magnetic　field　distribution　of　coupled　racetrack-shaped　thin　film　micro-inductors　at　different　phase　shift　angles.　A　detailed　analytical　calculation　method　of　winding　losses　considering　arbitrary　phase　shifts　was　presented　by　a　derivation　of　the　resistance　matrix.　Finally,　the　high　accuracy　and　wide　applicability　of　this　analytical　calculation　method　were　verified　by　comparing　the　calculated　results　with　simulated　results　of　finite　element　method　by　Maxwell　software.　©　2017　Chin.　Soc.　for　Elec.　Eng.