A direct current (DC) to alternating current (AC) converter in accordance with an embodiment includes a battery array module, a battery control module and a polarity converter, wherein the battery array module and the magnetic converter are respectively coupled to the battery control module. The battery array module is used to receive DC signals. The battery array module is controlled by the battery control module to reconfigure and generate a multi-phase step signal. The multi-phase step signal is sent to the polarity converter. The multi-phase step signal is converted into an AC signal output by the polarity converter.