This paper presents modeling, simulation and control of matrix converter (MC) for variable speed wind turbine (VSWT) system including permanent magnet synchronous generator (PMSG). At a given wind velocity, the power available from a wind turbine is a function of its shaft speed. In order to track maximum power, the MC adjusts the PMSG shaft speed.The proposed control system allowing independent control maximum power point tracking (MPPT) of generator side and regulate reactive power of grid side for the operation of the VSWT system. The MPPT is implemented by a new control system. This control system is based on control of zero d-axis current (ZDC). The ZDC control can be realized by transfer the three-phase stator current in the stationary reference frame into d-and q-axis components in the synchronous reference frame. Also this paper is presented, a novel control strategy to regulate the reactive power supplied by a variable speed wind energy conversion system. This control strategy is based on voltage oriented control (VOC). The simulation results based on Simulink/Matlab software show that the controllers can extract maximum power and regulate reactive power under varying wind velocities.