A theoretical model is derived for eddy current disc brakes with iron pole shoes with a wide spacing. The eddy current in the disc is not a simple periodic function allowing representation by sine functions. In the high speed region, the current distribution around the pole shoe occupies a limited zone width proportional to the air gap. The theory based on this effect leads to reasonably accurate values of the critical torque and speed compared with experimental data. The predicted air gap dependency of the critical values agrees better with experimental results than Rüdenberg's theory.