A new ac line conditioner is presented for high input power factor and clean ac output voltages for isolating the linear or nonlinear loads. A three-phase two-leg switching mode rectifier with neutral-point-clamped topology is proposed to draw the sinusoidal line currents from the ac mains. The carrier-based current controller is used in the inner control loop to track the line current commands with unity power factor. The dc bus voltage controller is adopted in the outer control loop to regulate the dc-link voltage. A voltage compensator is used to balance the neutral point voltage on the dc tank. A three-phase two-leg inverter with neutral-point-clamped topology is adopted in the system to provide the clean ac output voltages to the critical or sensitive loads. The carrier-based current control scheme is adopted to improve the instantaneous output voltages. Experimental results show the validity and effectiveness of the proposed control strategy.