Low frequency (400 kHz) Ferrite ICP has been proposed for large area processing. Because the coupling coefficient is close to 1, the transformer matching can be adapted to Ferrite ICP. The transformer matching system is simple. In this paper the new matching system by controlling the turns of transformer using relays is proposed for impedance matching. We developed a simple matching system and characterized it when the turns were changed. It was observed that the 2-channel relay is available for transformer matching.