In this paper, a beat-based autoencoder is proposed for mapping photoplethysmography (PPG) to a single-lead electrocardiogram (single-lead ECG) signal. The main limiting factors represented in uncleaned data, subject dependency, and erroneous beat segmentation are regarded. The dataset is cleaned by a two-stage clustering approach. Rather than complete single–lead ECG signal reconstruction, a beat-based PPG-to-single-lead-ECG (PPG2ECG) conversion is introduced for providing a simple lightweight model that meets the computational capabilities of wearable devices. In addition, peak-to-peak segmentation is employed for alleviating errors in PPG onset detection. Furthermore, subject-dependent training is highlighted as a critical factor in training procedures because most existing work includes different beats/signals from the same subject’s record in both training and testing sets. So, we provide a completely subject-independent model where the testing subjects’ records are hidden in the training stage entirely, i.e., a subject record appears once either in the training or testing set, but testing beats/signals belong to records that never appear in the training set. The proposed deep learning model is designed for providing efficient feature extraction that attains high reconstruction quality over subject-independent scenarios. The achieved performance is about 0.92 for the correlation coefficient and 0.0086 for the mean square error for the dataset extracted/cleaned from the MIMIC II dataset.