In this paper a new approach to build an AC Uninterruptible Power Supply (UPS) is presented. The scheme has just two power conversion stages; therefore, it has less power stages than traditional UPS with Power Factor Correction (PFC). The proposal includes features such as PFC, low total harmonic distortion (THD), high efficiency, and galvanic isolation between battery and the load. Besides, due to the simplified structure, it is a low cost solution. This approach is attractive for low power applications (400W).