High precision voltages, currents, and electrical power measurements in wide range of frequency can be achieved by using the thermo-elements(thermal converters). This paper describes a development wattmeter, based on a thermal principle. The instrument has been performed measurement in the range of currents from 0 to 50 A, voltages up to 480 V, power factor 0.5 (lag, lead), 1 and frequencies from 60 Hz to 3 KHz. It is intended to be used by electric utilities, standard laboratories, testing laboratories, and applications where high measurement accuracy are attractive consideration.