A FPGA based delta modulated single phase matrix converter has been developed that may be used in both cyclo-converters and cyclo-inverters. This converter is ideal for variable speed electrical drives, induction heating, fluorescent lighting, ballasts and high frequency power supplies. The peripheral input-output and FPGA interfacing have been developed through Xilinx 9.2i, to generate delta modulated trigger pulses for the converter. The controller has been relieved of the time consuming computational task of PWM signal generation by implementing the method of trigger pulse generation in a FPGA by using Hardware Description Language VHDL in Xilinx. The trigger circuit has been tested qualitatively by observing various waveforms on an oscilloscope. The operation of the proposed system has been found to be satisfactory.