In this paper, a control scheme with the capability of high efficiency, which is realized by predicting the conditions of a load power and an input power, is proposed for the uninterruptible power supply (UPS). Generally, on-line UPS system supplies a constant voltage and a constant frequency (CVCF). However, the efficiency of the On-line UPS system can be reduced due to the switching losses of semiconductor devices during the power conversion. The these losses are improved by the proposed smart UPS with the high efficiency drive system, which is realized by analysing and predicting the conditions of a load power and an input power.