Sine Pulse Width Modulation (SPWM) is a widely used method in AC motor control that employs a triangular carrier wave modulated by a sine wave for switching power devices in an inverter. This technique, while having limitations such as high harmonic distortion, is favored for its simplicity and effectiveness in controlling inverter output voltage. The document details the hardware and software requirements, the working principle of SPWM, as well as its advantages and various applications.