This thesis is aimed to obtain efficiently economically any desired phases and single phase transformer without unbalance by using only a new transformer, applying the theory of rotating magnetic field. The brief construction and principle is as floow: two pieces of similar ring cores, triangular cores or polygonal cores are located on the upper and lower sides with equidistance. And the some number of similar leg cores, shaped a square-pillar or a sylinder, are arranged at equidistant of the core section. Ring windings or polyphase windings of AC machines are adopted as a winding method on the upper and lower cores. Three phase AC is applied to the primary windings on these cores so that the rotating magnetic field is induced on the cores and this magnetic fluxes pass through each of the secondary windings on the leg-cores with some difference in time.