A new strategy for indirect matrix converters which allows an optimal control of source and load currents is presented in this paper. This method uses the commutation state of the converter in the subsequent sampling time according to an optimization algorithm given by a simple cost functional and the discrete system model. The control goals are regulation of output current according to an arbitrary reference and also a good tracking of the source current to its reference which is imposed to have a sinusoidal waveform with low distortion. Experimental results support the theoretical development.