In order to analyze the characteristics of tidal current power generation system, we measured output power in M-G Set (Motor-Generator Set) and MATLAB/Simulink. We installed M-G Set (Motor-Generator Set) and did a simulation using MATLAB/Smulink. The simulation consisted of the tidal current turbine, PMSG, converter, and three-phase PWM inverter. Also, the speed control of the generator was performed using machine side converter. And we measured output voltage, current, power of the generator and the output power of three-phase PWM inverter.