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Multi level inverters have been widely accepted for high power high voltage applications. Their performance is highly superior to conventional two level inverters in reduced harmonic distortion, lower EMI (electro magnetic interference) and higher DC link voltages. However it has some disadvantages as increased number of components, complicated PWM control method, and voltage balancing problem at neutral point. In this paper a new topology called reversing voltage (RV) is proposed to improve the multi level performance by compensating the disadvantages already mentioned. This topology requires less components compared to available inverters (especially in higher levels) and requires less carrier signals and does not need balancing of the voltages. The topology and the control method based on PD (phase disposition) SPWM are shown and the required components are also compared to other topologies to show the superiority of the topology. Finally, output voltage and currents are demonstrated by simulation.