Abstract: A circuit for implementing tracking supply alternating current (“AC”) regeneration is described. In one embodiment, the circuit comprises a line synchronization device for converting an incoming AC signal to a square wave, wherein the square wave is precisely in phase with the incoming AC signal; a processor for processing the square wave to synthesize a sine wave therefrom; a digital to audio converter (“DAC”) to convert the synthesized sine wave into an analog signal, wherein the analog signal is precisely in phase with the incoming AC signal; and an amplifier for amplifying the audio signal to a desired voltage level for driving a load.