The parallel operation system of multiple uninterruptible power supplies(UPSs) is used to increase power capacity of the system or to secure higher reliability at critical loads. In the parallel operation of the two UPSs, the load-sharing control to maintain the current balance between them is a key technique. Because a UPS has low output impedance and quick response characteristics, in case of an unbalanced load inverter output current changes very rapidly and thereby can instantaneously reach an overload condition. In this study, high precise load-sharing controller is proposed and implemented for the parallel operation system of two UPSs with low impedance characteristics and this controller controls the frequency and the voltage to minimize the active power component and the reactive power component which are gotten from the current difference between two UPSs. And then a good performance of the proposed method is verified by experiments in the parallel operation system with two 40KVA UPSs.