This document discusses the use of LCL filters as an alternative to L filters at the input of PWM voltage source converters used for sinusoidal front end conversion. LCL filters provide better harmonic attenuation compared to L filters, allowing for reduced filter component sizes. However, LCL filters can cause resonance issues due to the interaction of inductive and capacitive elements. The document analyzes how to design LCL filters for sinusoidal front end converters including component sizing, placement of damping resistors to address resonance, and control strategies using synchronous reference frame PI control. Simulations are carried out to demonstrate the benefits of using LCL filters for improving input current quality while meeting harmonic standards.