The emergence of 3D display systems opened new opportunities for television industries. LED-based signage and matrix displays are now widely used for many applications including in 3D TVs, due to its eye pleasing viewing experience. Processing of HDMI data is obvious for controlling LED matrix array for a proper display system. This paper implements a way of developing control board for LED matrix array which can be used to make a 3D display system. This paper reviews theoretical aspect of forming LED matrix array, types of drive systems and choosing different components to implement control board. An architecture of control board is proposed by this paper with the implementation of PCB design. This is a FPGA based design where main controller and interfaces are implemented on Spartan-6 device. Detail schematic of PCB design and layout is also presented by this paper. Simulation result of the implemented LED matrix controller is discussed in details with timing diagram from Modelsim. Synthesis report and device utilization summary is also presented by this paper which ensured verification of the design.