Abstract: The Levitation and Propulsion Unit (LPU) defies the pull effect of gravity through the transformation of centrifugal force from spinning wheel into internal upward thrust without interaction with its external environment. It transforms the centrifugal force from spinning wheel by exerting balanced pulsating force parallel to the axis of spin, and reinforce by the compression and expansion of magnetic repulsive force, to create the internal upward thrust parallel to the axis of spin. Through systematic rapid succession of thrust, it counteract the pull effect of gravity, result in levitation; and by angulations of LPU propel the whole unit and its application. It serves to replace or complement the propeller, wheel, jet engine, solid fuel, etc, in the area of transportation and use in space travel.