Abstract: Solar Cells are destined to supply electric energy beginning from primary resources. It can charge a battery up to 12V dc. For residential use an inverter for 12V dc to 220Vac conversion is desired. For this a static DC-AC converter is necessarily inserted between the solar cells and the distribution network. This paper describes a new P.W.M. strategy for a voltage source inverter. This modulation strategy reduces the energy losses and harmonics in the P.W.M. voltage source inverter. This technique allows the P.W.M. voltage source inverter to become a new feasible solution for solar home application.