Turing Machines are the most powerful computational machines. Turing machines are equivalent to algorithms, and are the theoretical basis for modern computers. Still it is a tedious task to create and maintain Turing Machines for all the problems. The Universal Turing Machine (UTM) is a solution to this problem. A UTM simulates any other TM, thus providing a single model and solution for all the computational problems. A universal Turing machine is one which can accept the description of another Turing machine as input and simulate the operation of that Turing machine. The creation of UTM is very tedious because we need to devise encoding scheme for Tamil language to serve all TM‟s. Also many of the existing tools do not support the creation of UTM which makes the task very difficult to accomplish. Hence a Universal Turing Machine is developed using MATLAB platform to recognize Tamil language. In this paper, MATLAB has been used for implementation and found most successful and widely used tool for visualization and simulation. © 2015 Elsevier B.V., All rights reserved.