Abstract: Matrix converter allows the direct ac/ac power conversion without dc energy storage links, in this study matrix converter and its working principles with harmonics in input side is analyzed. A model is proposed to represent the matrix converter, power semiconductors are modeled as ideal bidirectional switches and the matrix converter is controlled using ANFIS (Adaptive Neuro-Fuzzy Inference System) combine with optimum Venturini Modulation Method. The study deals the method to be utilized to eliminate the harmonics which is present in input supply side of matrix converter. Simulation for Matrix Converter System which shows the effectiness of proposed compensation scheme is discussed with MATLAB simulation results.