This paper proposes a matrix converter topology with simple commutation procedure and reduced number of switches which has the same performance of conventional matrix converter in terms of voltage transfer ratio, four quadrant operation, unity power factor, no DC link capacitor and pure sine wave with only higher order harmonics in both line and load side. Moreover this proposed converter can utilize the conventional PWM on inverter side, which greatly simplifies the complexity of control. Switches in each leg of same phase will turn on and turn off at zero current. Theoretical analysis and simulation results are provided to verify its performance.