The efficient use of available power for various types of demand has remained an important issue in electronics engineering domain. Especially in the field of power electronics, demands of this type of power sources are increases at the different ranges. This power sources are generated with the help of different PWM techniques and different controlling techniques according to application. Thus the low cost variable voltage variable frequency power source is designing using PIC micro-controller. The configuration of ac to dc converter and dc to ac inverter is called a dc-link converter. In this system phase controlled methodology is used for variable voltage purpose. Initially fixed AC voltage and frequency is converted in to control AC and it rectifies. This DC again converted to AC with the help of an inverter. The PWM which is used in this system is sinusoidal pulse width modulation (SPWM).For the VVVF sinusoidal power source is developed using MOSFET H-bridge inverter. The output voltage and frequency will display on LCD. The proposed system provides wide range of voltage and frequency commands and their performances at low cost.