His paper deals with the two-stage two-phase electronic systems with orthogonal output voltages and currents - DC/AC/AC. Design of two-stage DC/AC/AC high frequency converter with two-phase orthogonal output using single-phase matrix converter is also introduced. Output voltages of them are strongly nonharmonic ones, so they must be pulse-modulated due to requested nearly sinusoidal currents with low total harmonic distortion. Simulation experiment results of matrix converter for both steady and transient states for IM motors are given in the paper, also experimental verification under R-L load, so far. The simulation results confirm a very good time-waveform of the phase current and the system seems to be suitable for low-cost application in automotive/aerospace industries and application with high frequency voltage sources.