This paper deals with the development of a matrix converter. Matrix converters belong to the category of direct frequency converters. A converter does not contain DC-link and the output voltage is provided by direct switching of voltage from the input phases. This is enabled by 9 bidirectional switches, which are provided by anti-serial connection of 18 IGBT transistors. The absence of a DC-link is great advantage of the matrix converter, but it also increases the requirements on the converter control. For this reason a new prototype of a matrix converter is being developed with sophisticated modern components (FPGA, Power PC) equipped in the control part of the converter. The converter will be used for testing new control algorithms and commutation methods.