The Sinusoidal Pulse Width Modulation controlled active filter is used for enhancement of the power quality and power factor in three phase power systems. Active power filters are widely used for elimination of non-sinusoidal currents. Active filter is designed to cancel harmonics generated by nonlinear loads using a pulse width modulated rectifier topology. The pulse width modulated control of the active filter allows independent control of lower order harmonics for improvement of the power quality and power factor. The active PWM rectifier acts directly on the main line currents, forcing them to be sinusoidal and in phase with the main voltage supply.