In this paper, a new topology is proposed for three-phase to single-phase matrix converters, where more voltage levels are produced in the output in comparison with the conventional topologies. In addition, a new control method based on minimum error between the generated and the desired output voltages is proposed for three-phase to single-phase matrix converters. In the proposed control method, the output voltage is generated by the mixture of different pieces of the input voltages. In other words, by applying this method, the matrix converter operates like a multilevel converter without requiring to any extra elements. Due to the proposed control method, the desired output voltage can be generated with an acceptable accuracy even with unbalanced and significantly distorted input voltage waveforms. The other advantage of the proposed control method is reduction of number of switching which allows low speed semiconductors application in the structure of bidirectional switches required by matrix converters and also reduction in switching losses. Using this strategy, the