Now, in this paper, going to present you with an Idea related to a new inverter of multi-step voltage source, that Is, the double-connected 12-step inverter with an auxiliary circuit. It possibly can be 24-step inverter with 3-phase voltage source which will enable us make full application even to medium and high power-level Motor drive, UPS, STATCOM, SVC, etc. in which the PWM method could not be employed. 24-step operation can be obtained from the link between the existing 12-step inverter and the additional auxiliary circuit in which the transformer of auxiliary circuit generates ripple voltage delivered to the inverter. Through a lot of experiments and simulations, (from which the validity of this scheme is confirmed,) we came to the conclusion that the increase of the primary winding number on transformer by 2N(N=1,2,3....) leads to the 12M-step(M=2,3,4...) inverter. The validity of the proposed scheme is confirmed by the simulated and experimental results.