Z-source converter overcomes the conceptual and theoretical barriers and limitations of the traditional voltage-source converter (abbreviated as V-source converter) and current-source converter (abbreviated as I-source converter) and provides a novel power conversion concept. The Z-source concept can be applied to all DC-to-AC, AC-to-DC, AC-to-AC, and DC-to-DC power conversion. Z – source inverters have been recently proposed as an alternative power conversion concept as they have both voltage buck and boost capabilities. These inverters use a unique impedance network, coupled between the power source and converter circuit, to provide both voltage buck and boost properties, which cannot be achieved with conventional voltage source and current source inverters. To facilitate understanding of Z – source inverter, this paper presents a detailed analysis, showing the design of impedance network, implementation of simple Boost control PWM technique and simulation of Z – source inverter for different values of modulation indices.