This article present the design and implementation of a regenerative AC electronic load with LCL filter. The electronic load is composed by a current controlled rectifier, which drains from the equipment under test (EUT) the desired current profile, and a current controlled inverter connected to the grid, which is responsible for power regenerating. The control strategy, modeling and design of the controllers are presented. Experimental results on a prototype of 4.5 kVA are presented to validate the proposed system.