<p>Pulse-width modulation (PWM) techniques have long been employed for the control of low-frequency signal amplitudes; however, comprehensive quantitative analyses of PWM-based gain control systems remain limited. This paper presents a systematic investigation of the performance of a PWM gain controller through both circuit simulation and experimental validation. A detailed model of the controller was developed and simulated in a MULTISIM® environment to evaluate key performance parameters, including gain and total harmonic distortion (THD). A corresponding hardware prototype was subsequently constructed to assess the system’s practical behavior. The results demonstrate that THD generally decreases with increasing PWM frequency, with maximum distortion levels of approximately 8% in simulation and 34% in hardware measurements. For a fixed sampling frequency, the highest THD occurs at the lowest duty cycle and decreases monotonically as the duty cycle increases. The measured signal gain exhibits a monotonic rise with duty cycle, consistent with theoretical expectations, attaining peak values of approximately 0.78 and 0.82 for the simulated and experimental circuits, respectively. Despite higher distortion observed in the experimental measurements, the trends closely match simulated predictions, thereby validating the analytical model. These findings confirm that PWM-based gain control systems inherently produce greater attenuation and harmonic distortion at low duty cycles, emphasizing their suitability as effective and controllable signal attenuators in practical applications.</p>