According to the high performance, high reliability and low cost requirements of commercial small satellite platforms, the design of satellite attitude control reaction flywheel control system was carried out. Firstly, aiming at the flywheel control performance is affected by factors such as bearing friction, model uncertainty and poor accuracy of Hall sensor, the linear extended state observer (LESO) is used to estimate the flywheel rotor speed and disturbance torque in real time and compensate in real time for improving flywheel control performance. Secondly, the research on high reliability design technology of reaction flywheel control system is carried out, and a high reliability and low cost design method for commercial satellite flywheel products is proposed. Finally, the effectiveness of the proposed design method is proved by experiments.