This paper deals with a microturbine generation scheme based on an indirect matrix converter, to interface a high-speed electric generator and a local load, as an alternative to conventional back-to-back converters. An optimal controller is proposed for performance enhancement and efficiency optimization aiming a unit input power factor. Principles of space vector modulation and switch commutation strategy in indirect matrix converters are reviewed. A numerical evaluation of the optimal control and the matrix converter is developed considering the ideal and non-ideal switch models. The simulation analysis considers the input power factor, filter parameters tuning accuracy and numerical stability issues as performance variables.