This paper presents an off-line UPS using the high temperature superconductive magnetic bearing. FES(Flywheel Energy Storage) system has good advantages in compare with lead acid battery. So, high efficiency FES using high temperature SMB(superconductive magnetic bearing) was composed in this paper. The outer rotor type of PMSM(Permanent Magnet Synchronous Motor) as motor/generator was used for the experiment, and square wave current and sinusoidal wave control methods was compared for high efficiency operation of motor/generator. The circuit for in phase sinusoidal wave current control with EMF in the full speed range was designed and the proposed flywheel energy storage system was applied in single phase off-line UPS system. As the stable operation characteristics of prototype system was confirmed, the its excellence as energy storage device in Off-line UPS was proved.