A single phase AC-DC converter with dual-output rectifier (DOR) and dual-input DC-transformer (DI-DCX) is proposed in this project. A voltage-split/sigma (VSS) principle is adopted, that is, the grid voltage is split into two variable DC bus voltages firstly by the front-stage DOR, and then the two bus voltages are combined into an adjustable output voltage by the downstream DI-DCX. DC output voltage is directly regulated by the front end rectifier. Therefore, no voltage regulation is required for the DC-DC stage, and a DI-DCX with optimized operation condition is employed to improve the overall efficiency of the AC-DC converter. Moreover, since the DOR has two different output voltages, three levels characteristic is achieved naturally to reduce switching losses of the converter. Zero voltage switching (ZVS) of all the active switches in the DI-DCX are realized as well. Detailed operation principles, control and modulation strategies, and characteristics of the proposed ACDC converter are analyzed in detail. Experimental results of a 1.5 kW prototype are provided to verify the effectiveness of  the proposed converter.