Matrix Converter is a single stage AC-AC converter. It can directly convert an ac power supply of fixed voltage into an ac voltage of variable amplitude and frequency. The matrix converters can contribute to the realization of low volume, sinusoidal input current, bidirectional power flow and lack of bulky reactive elements. Due to all these reasons, recently a lot of research has been picked up in the field of matrix converters. And the performance of this converter varies based on the control technique and the different topologies. So the main objective of this paper is to simulate and analyze the performance of matrix converter based on the different topologies i.e. single phase matrix converter, three phase to single phase matrix converter and three phase to three phase matrix converters using sinusoidal PWM technique. The simulation is carried out using PSIM and the results of switching sequence and the output voltage waveforms are presented in this paper.