The steering laws of single gimbal control moment gyros (SGCMGs) are analyzed and compared in this paper for a spacecraft attitude control system based on singular value decomposition (SVD) theory. The mechanism of steering laws escaping singularity, especially how the steering laws affect singularity of gimbal configuration and the output torque error, is studied using SVD theory. Performance of various steering laws are analyzed and compared quantitatively by simulation. The obtained results can be used as a reference for designers.