This thesis presents the design and implementation of power converters with positive and negative gains based on the input-to-output voltage transfer gain. Based on the dc-offset, feedback and feedforward theories to systematically develop new power converters with a simple topology and positive/negative input-to–output voltage gain. The derived power converters includes two bi-directional switches, two capacitors and two inductors. To reduce the voltage spike, the proposed converter use the RENESAS M16C/29 microcontroller to provide four PWM driving waveforms with dead-time control. Finally, simulation and experimental results are presented the correctness and feasibility of the proposed approach in this thesis.