A matrix converter is used for converting AC/AC power directly. In order to generate sinusoidal input/output waveform in matrix converter, it uses nine bidirectional switches and PWM modulation. This paper presents an analytical averaged loss model of matrix converter with DDPWM(direct duty ratio PWM) and proposes a new switching method for reducing switching losses. A Mathematical loss models with average magnitude of voltage/current are classed as conduction and switching loss. The proposed switching pattern is improved with existing DDPWM. To prove improved efficiency with proposed DDPWM, this paper compares losses between suggested switching pattern and conventional switching pattern using mathematical and simulation method. Each loss types are influenced by environmental factors such as temperature, switching frequency, output current and modulation method.