This paper will present the concepts of single phase matrix converter as an universal converter for four quadrant operation of DC Motor.Matrix converter is implemented as an rectifier,chopper,inverter and cyclo-converter  for a high frequency step down  has been presented in this paper. This will reduce the need for the new or an extra converter requirement. The technique used for the implementation of the proposed topology was sinusoidal pulse width modulation technique.This paper verifies the four possible conversion processes say AC-DC,DC-DC,DC-AC and AC-AC from a high frequency input to the desired low frequency output by the single phase matrix converter alone.The results of the four conversion topologies along with the filter has been presented in this paper.The proposed topology has been implemented in the MATLAB/SIMULINK software and the desired results for each of the converter topology has been verified.