A novel, improved and economical approach for a universal voltage source sine-wave inverter is presented in this paper. Existing inverters methodologies with sine-wave output are expensive and sometime go beyond the budget for home application. Common drawbacks associated with existing low cost inverters are square-wave output, bulky size, noisy output voltage and poor efficiency. In addition to that, low cost inverters provide output only with one power distribution standard i.e. 110V/60Hz or 220V/50Hz. Proposed design of a low cost sinewave inverter facilitates user to select any voltage standard of these two using a single physical unit. This brings novelty and universality in this proposed design. Proposed approach makes use of a microcontroller unit (MCU) to generate the pulse-width modulation (PWM) sine-wave in contrast to the conventional sine/triangular PWM approach. The low-cost implementation, least harmonic sine-wave output, availability of two output power standards, and auto-shutdown protection against overloading make proposed methodology an ultimate choice for use in homes and offices as a supplementary way of power.Index Terms -PWM sine-wave, Full wave bridge, Voltage source inverter, Lowpass filter, Microcontroller, Total harmonic distortion, Centre-tapped transformer.