In this paper an analysis and simulation of U- I structure (actuator and rail) used in electromagnetic levitation system (EMLS) has been performed utilizing ANSYS software. For the successful implementation of any EMLS the proper selection and design of actuator and guide-way is important. The design of actuator is primarily controlled by the input power to lift power ratio and lift power magnet weight ratio. These factors are dependent on the magnet dimensions, required gap flux and hence the required current density in the winding. The magnet configurations chosen on the basis of required pole-face area and necessary window area to house the excitation coils. Electromagnetic levitated and guided systems are commonly used in the field of transport vehicles, frictionless bearings and conveyor systems In this work a FEM based analysis has done to find out the flux pattern, flux density, field intensity, working force for U-type actuator and I-type rail based levitation system at different operating condition.