Normally, the low frequency (50Hz) inverter uses a transformer that is bigger in size, heavy and expensive. For reducing the size, weight and manufacturing cost, the SPWM TPVI is suitable, it can generate a sinusoidal AC waveform which is suitable for the long life of AC loads. This paper presents an analysis of AC voltage and current waveform distortion on sinusoidal pulse width modulation (SPWM) transformerless photovoltaic inverter (TPVI). The sinusoidal waveform is developed based on the SPWM technique by installing an LC filter at the end terminal of full bridge inverter. It is due to no optimum value of LC components and AC load, whereas the AC voltage and current waveform will be distorted. Thus, it is very important to analyze the distortion of AC voltage and current waveform.