Just remember this, a transformer is designed for a purpose and it can be either a step up transformer or a step down transformer. Everything else you need to know is here. Go to this web site to pick up the basic theory: http://elgersmad.homestead.com/files/resonance/transformer_motor_theory.pdf Go to this link to understand that it will work: http://www.gutenberg.org/files/11498/11498-h/11498-h.htm#4 Go to this link for the formula an equations required to design and build your own: Notes for an Introductory Course On Electrical Machines and Drives http://www.egr.msu.edu/~fzpeng/ECE320/ECE320-Notes-Part1.pdf