The paper deals with implementation and designing of Step Sinus Pulse Width Modulation (SSPWM) method for inverter controlling of three- phase asynchronous machine, R (resistive)and L (inductive) loads. After new pulse width modulation method presented in the paper, the new mathematical model of three-phase inverter is developed for one and three-phase loads. So, mathematical models are calculated for SSPWM driving induction machine and three phase R and L loads while switches on inverter are operated by SSPWM. Then, Direct Current (DC)/Alternating Current (AC) inverter can be constructed for high performance inverter. Firstly, three-phase induction machine is simulated at the Matlab Simulink after models are described in section a, b and c. Rotor and stator current, electromagnetic torque, rotor speed, harmonic distortions are given in section d according to the simulation results. Secondly; R, L loads and three phase induction machine are implemented with real circuit elements.