This paper deals with a new approach for single to three phase matrix converters. In almost all of these converters, three-phase voltages and currents are distorted because of the inherent fluctuation of single-phase instantaneous power. On the contrary, in our proposed matrix converter, that fluctuation is compensated for and three-phase voltages and currents can be controlled to be pure sine wave. Our circuit is composed of the conventional single to three phase matrix converter circuit, an AC reactor and three bidirectional switches. By using the single-phase instantaneous active and reactive power theory (the ps-qs theory), the ripple component on the single-phase instantaneous power is detected and is stored in the AC reactor. Some significant characteristics are verified by means of a simulation with a 200V/3.7kw PM motor.