This work is presenting under the title simulation model of single phase PWM inverter by using MATLAB/Simulink. There are many researchers’ works in this field with the different ways because it is important field and it has many applications. The converter DC power to AC power for any system that mean it need the power electronic device (inverter). The inverter is using when the source DC power and the load AC power. In this work, the simulation system includes the source 300V DC power, inverter, LC filter and load (R). The simulation result shows the waveform of all part in this system like input and output current and voltage.