The "Sen Transformer (ST)" was introduced by Dr. Kalyan Sen for controlling the power flow in transmission line. The ST provides true need of optimal power flow control that is characterized as a reliable, efficient and least expensive device. The primary of ST is connected in shunt with the transmission line, which is energized transformer core continuously. As ST is connected with the transmission line for 24 hours, a constant no load loss of energy occurs in ST. Due to an expressive loss of energy and an unfortunate influence of losses on the performance of ST, significant core loss (no load loss) is examined as a judgmental factor. Not only with pure input supply, but also with harmonics in supply and even in over excited condition, the behavior of ST should be examined. Finite Element Method (FEM) has been used over here to simulate core loss of ST and investigate behavior of flux density, magnetic field, core losses etc. with sinusoidal as well as non-sinusoidal input sources. Two different structures of ST are considered, which is used for distribution line, in proposed work and the effects of non sinusoidal voltage on no load loss have been investigated and compared for both structures using Ansys Maxwell.