This book will present the concepts of single phase matrix converter as an universal converter for high frequency step down operation. Matrix converter is implemented as a rectifier, chopper, inverter and cyclo-converter. Through this book, the reader will be able to understand the basic concepts related to the working and switching patterns of the matrix converter and the working of matrix converter as an universal converter in detail along with its modes of operation. The basic concepts of this converter are easy and will help the beginners to understand the functionality of matrix converter.