The power electronics device which converts DC power to AC power at required output voltage and frequency level is known as inverter. Multilevel inverter is to synthesize a near sinusoidal voltage from several levels of dc voltages. In order to maintain the different voltage levels at appropriate intervals, the conduction time intervals of MOSFETS have been maintained by controlling the pulse width of gating pulses.In this paper single phase to three phase power conversion using pwm technique. The simulation is carried out in Matlab/Simulink environment which demonstrate the feasibility of proposed scheme.