The single-phase pulse width modulation (PWM) converter is the main research object to realize single-phase AC electronic load. To achieve high-quality energy feedback, this paper studies the topology of the PWM rectifier, the mathematical model of DQ current decoupling control, SOGI-PLL phase-locked model analysis, and the energy feedback unit with bipolar SPWM inversion to 50 Hz sinusoidal AC. The scheme is simulated and validated by Matlab/Simulink. The simulated characteristic unit can simulate resistive, inductance, and capacitive loads. The energy feedback unit can verify the stability, high efficiency, and practicability of the scheme with 50 Hz sinusoidal AC feedback.