In this paper, low frequency AC (LFAC) to high frequency AC (HFAC) power conversion system conditioning and processing circuit without DC smoothing. Capacitor filter link from the voltage grid of utility frequency AC power supply source is proposed and introduced. The operating principle of utility frequency AC-high frequency AC power frequency conversion circuit defined as high frequency cycloinverter is described. By specifying a multi-output series-resonant high-frequency inverter, an inverter is obtained fulfilling the requirements. The synthesized converter can be considered as a multi-output extension of a full-bridge topology. It allows the control of outputs, simultaneously and independently, up to their rated powers saving component count compared with the multi-converter solution. To verify theoretical predictions, the proposed conversion system is designed and simulated using MATLAB Simulink with an induction-heating appliance prototype. Recently, two output series-resonant inverter has been obtained from some specifications, the AC side line current harmonic components and power factor characteristics are not considered. In this paper the power regulation characteristics in addition to utility AC side line current harmonic components and power factor characteristics of this high frequency cycloinverter are considered.