A low loss power dividing switch in a indoor microwave power distribution system is proposed and designed with a various power dividing ratio. Switching characteristics are analyzed by use of the S-parameter of the switch. Newly proposed switch showed a very low return loss less than -30dB at the operating frequency of 2.45GHz. Three kinds of the switch in which we take out individually 1/2, 1/3 and 1/4 of the input power were fabricated, and measured the delivered, transmitted, and return loss power ratio. Simulated results showed that the lower power ratio is, the better accurate operating performance shows. This switch can switch the input power from 4.5% to 58% with the variance of 5% output power. The experimental results are in good agreement with the simulation within the return loss of 1%.