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Multilevel inverters are going to supersede conventional 2-level inverters especially in high power applications, because of their merits such as possibility of direct connection to increased voltage network, flexibility, lower electromagnetic interference (EMI), higher efficiency, lower device switching and suppression of offensive harmonics which generate by inverter itself. One of these applications is active power filter (APF) technology. But multilevel inverters have some structural and performance limitation such as restricted numbers of level because of complexity. In this paper using of ΣΔ modulation is evaluated on overcoming to this restrictions Simulation studies are performed using PSCAD/EMTDC® to validate proposed APF performance.