Sinusoidal PWM (SPWM) technique works by generating a low-frequency sine wave as a reference and a high-frequency triangle wave as a carrier. At each time step, the sine wave value is compared to the triangle wave value. If the sine wave is greater, the PWM output is set HIGH; otherwise, it is LOW. This process repeats many times per sine wave period, creating a PWM signal that approximates a sine wave. The PWM signal can then be used to control power devices like motors or inverters. The carrier frequency determines how many PWM pulses occur per sine wave cycle, affecting the smoothness of the output. The sine wave frequency sets the output waveform frequency. This technique is widely used in power electronics for efficient and precise control of AC power.