but it is not working
The above does not describe the problem you are having. When you say not working, you need to explain how it is not working, and what you tried.
I just downloaded it and I see no problem. Using V10.01, on windows. Downloaded it from http://library.wolfram.com/infocenter/MathSource/577/
Here are some examples
SetDirectory[NotebookDirectory[]]
<< ToMatlab.m

Clear[x, y];
expr = Sin[x]*Cos[y];
ToMatlab[expr]

sol = y[x] /. First@DSolve[{y'[x] == x, y[1] == 1}, y[x], x]
(* 1/2 (1 + x^2) *)
ToMatlab[%]

And this is an example from the notebook that comes with the package

So it seems to "work". How exactly it is it not working for you?