The voltage source inverter that uses PWM switching techniques has a DC input voltage that is usually constant in magnitude. The inverter job is to take this DC input and to give AC output, where the magnitude and frequency can be controlled. The efficiency parameters of an inverter such as switching losses and harmonic reduction are principally depended on the modulation strategies used to control the inverter. There are several techniques of Pulse Width Modulation (PWM). In this design, the Sinusoidal Pulse Width Modulation (SPWM) technique has been used for controlling the inverter as it can directly control the inverter output voltage and output frequency according to the sine functions. Sinusoidal pulse width modulation (SPWM) is widely used in power electronics to digitize the power so that a sequence of voltage pulses can be generated by the on and off of the power switches. The PWM inverter has been the main choice in power electronic for decades, because of its circuit simplicity and rugged control scheme. Sinusoidal Pulse Width Modulation switching technique is commonly used in industrial applications, solar electric vehicle applications etc,