In this paper, a single-phase inverter with the technology of sinusoidal pulse width modulation (SPWM) is proposed. The single-phase inverter fabricated using low-cost components is designed and implemented to test on various AC loads, such as lamps, fans and chargers. In this study, the single-phase inverter is controlled by an SPWM controller to generate a pure sine wave with low total harmonic distortion (THD) and provide good load regulation. The single-phase inverter with an inductor–capacitor–inductor (LCL) filter can significantly reduce the THD of output voltage to less than 3%. Finally, to verify its feasibility, a prototype of the single-phase inverter is built. From the theoretical and experimental results, it can be confirmed that the proposed single-phase inverter is suitable for applications of resistive or inductive loads.