This Paper focused on Buck/Boost Rectification by Single Phase Matrix Converter with fewer numbers of switches. The conventional matrix converter consists of 4 bidirectional switches, i.e. 8 set of IGBT/MOSFET with anti parallel diodes. In this proposed matrix converter, only six switches are used. The switch commutation arrangements are also carried out in this work. The gate pulses to the switches are provided by the PWM techniques. Step up or step down DC outputs can be obtained by using suitable switching algorithm. The PSIM simulation results are provided to validate the feasibility of this proposed method