In this paper, a matrix converter with improved low frequency output performance is proposed by achieving a one-step commutation owing to a general commutation circuit applicable to n-phase to m-phase matrix converters. The commutation circuit consists of simple resister and capacitor components, leading to a very stable, reliable and robust operation. Also, it requires no extra sensing information to achieve commutation, allowing for a one-step commutation like a conventional dead time commutation. With the dead time commutation strategy applied, the distortion caused by commutation delay is analyzed and compensated, therefore leading to better output linear behavior. In this paper, detailed commutation procedures of the R-C commutation circuit are analyzed. A selection of specific semiconductor switches and commutation circuit components is also provided. Finally, the effectiveness of the proposed commutation method is verified through a two-phase to single-phase matrix converter and the feasibility of the compensation approach is shown by an open loop space vector modulated three-phase matrix converter with a passive load.