Minimization of the total harmonic distortion (THD) at the output of an inverter is essential to reach the ideal case, i.e. a pure sinusoidal. So far, very intensive stud- ies about this topic have been carried out. In this study, a fully rectified version of a sinusoidal voltage waveform at an utility amplitude and frequency obtained from a well-known buck–boost regulator has been converted to a sinusoidal AC voltage waveform with a simple inverter operation. The pur- pose of this innovative circuit is to generate an approximate sinusoidal voltage waveform with a quite low THD at the inverter output without invoking the harmonic elimination techniques. Since distortions in the AC link voltage in this circuit fully depend on how well the capacitor current is regu- lated to its reference, the value of the load current is a critical component in this regulation.