Abstract: The sinusoidal pulse width modulation (SPWM) principle is widely used to control the power switches used in DC to AC inverters. In a three phase PWM inverter, three sinusoidal reference waves (each 120º out of phase) are compared with a triangular carrier wave. PWM are used in motor control and inverter application in order to control the operating state of the power switches. In this paper, three phase sine wave generation is presented in detail. It can be used as a component of PWM in 3 phase DC to AC inverters. Simulation is carried out by using PROTEUS (software).