This paper proposes a new dead time compensation method for a PWM inverter. Recently, PWM inverters are extensively used for industry applications, such as ac motor drives, distributed grid-connected systems and a static synchronous compensator (STATCOM). Nonlinear characteristics of the switch and the inverter dead time cause a current distortion and deterioration of power quality. The dominant harmonics in the output current are the $5^{th}$ and $7^{th}$ harmonics in the stationary frame, and the $6^{th}$ harmonics in the synchronous rotating frame. In this paper, a resonant controller which compensates the $6^{th}$ harmonics in the synchronous rotating frame is proposed. This method does not require any off-line experimental measurements, additional hardware and complicated mathematical computations. Furthermore, the proposed method is easy to implement and does not cause any stability problem.