This paper suggests the single phase matrix converter (SPMC) high frequency induction heating with improved performance and superior sinusoidal output waveforms are obtained. The converter can buck and boost with step-changed frequency, and both the frequency and the voltage can be stepped up or stepped down. In this paper we have designed a matrix converter that works on three different frequency levels. Any one of these frequencies depending upon the load that is used there by providing us with ease of operation for various loads. With further developments in the single phase matrix converter the industries will be capable of using this matrix converter for their high frequency applications. The simulation results are used to verify the converter can produce an output voltage with three different frequencies 100, 50, and 25 Hz, and that the amplitude of the output voltage can be bucked and boosted. If the output that can be obtained from this matrix converter is improved large power can be saved by the industries. This can reduce the overall consumption of power by the industries and can produce a solution to the huge crisis of power that our nation will be facing in the near future. In future this technique is used to conserve the electrical power in induction heating for melting the metal in industries and home applications.