The high precision of electrical power and energy measurements with wide range of frequency and power factor can be achieved by using the thermo-electrical power comparators. The paper describes the development of a precision power measuring system by using a ac/dc power comparator for measurement of power. Based on a thermal principle, the instrument performs ac-dc transfer for ac power measurements in the range of currents from 0 to 5 $A_{ms}$ , voltages from 0 to 240 $V_{ms}$ , power factors from 0 to 1 and frequencies from 0 to 1000 Hz. Two thermal converters with two heater are used in the functional element of the comparators. The ac-dc transfer accuracy is better than 20 ppm at unity power factor and better than 50 ppm at 0.5 power factor. (author). 8 refs., 5 figs., 3 tabs.