In the frame of a research and development project named LIMSAT several MgB <sub xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</sub> tapes and windings were fabricated and tested in DC and AC current regime. All technical aspects related to the choice of the MgB <sub xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</sub> tape layout as well as the winding technology and insulation will be reported. Different tape layout and insulating technique were used for the different windings, in particular several lengths of MgB <sub xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</sub> multifilamentary Cu-stabilized Ni-sheathed tape. Critical current measurements on short samples of the tape used, performed in a cryogenic-free test facility, showed currents over 250 A at 20 K, 1 T. Five non inductive windings were made using lengths from about 35 to 130 m and tested in liquid He and liquid Ne. The results from electrical DC and AC tests are reported and discussed.