In this paper, a planetary-set power split device is designed and implemented to demonstrate the operation and energy conversion efficiency of a series-parallel hybrid electric vehicle. The designed planetary-set power-split device consists of a 30-teeth sun gear, three 24-teeth planetary gears and a 78-teeth ring gear. To conveniently measure the energy conversion efficiency of power-splitting system, this paper replaces internal combustion engine with a 1000-watt brushless DC motor, and employs a 750-watt and a 350-watt brushless DC motor as MG2 motor and MG1 generator respectively. This paper demonstrates the operation of planetary-set power-split device, and measures the energy conversion efficiency that operated in normal mode and re-circulation heretical mode. Test results shows the maximum efficiency of the experimental system implemented in this paper is around 50%.