In this paper a practical series-parallel compensated UPS is suggested, which has high input power factor and sinusoidal output voltage regulation capability. Compared to conventional cascaded UPS, the size can be reduced significantly with high quality input and output waveforms. The front converter and the main inverter can be considered decoupled, hence the front converter and the main inverter can be designed independent of each other. In this paper, analysis and experimental results for an l KVA prototype are presented.