The present paper analyzes a rotational model of flux reversal in ferromagnetic materials. A brief review of the experimentally established details of the flux reversal process in square loop ferrites is given. The discrepancies between the experimental results and the predictions of the domain wall motion theory are discussed. The switching coefficient,Sw, is examined in detail.The rotation model is based on the solution of the modified Landau and Lifshitz equation, but does not assume that the magnetization rotates uniformly throughout the sample. The model predicts the shape of the output voltage pulse, the relationship between the flux reversal time and the applied field, and the minimum switching coefficient that can be obtained for a given ferrite. The switching coefficients determined experimentally for ferrites, permalloy tape, and thin evaporated metal films (with zero transverse field) are within a factor of three of the minimum value ofSwpredicted by this model.