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This paper presents work in implementation of single-phase matrix converter (SPMC) as a DC-AC inverter. The well-known sinusoidal pulse width modulation (SPWM) was used to synthesize the output waveform. The proposed work shows that the SPMC proves to be a versatile topology extending the capabilities beyond the direct AC-AC converter and four quadrant DC chopper operations. Selected experimental results are presented to verify the proposed operation.