Matrix algebra has become a familiar research tool in recent years, but the teaching and learning problem is still formidable for many individuals. The purpose of this paper is to present a simple generalpurpose method of handling matrices for solving simultaneous equations, including those involved in regression and linear programming problems. High-speed computers and different methods are now used in most practical analysis in this field, but teaching must rely on manual approaches to illustrate the mathematical principles. The method presented here is believed to shorten learning time .and reduce the memory burden. In short, this is an introduction to matrix algebra in one easy lesson. The author wishes to thank Rex Daly and Martin Abel for suggestions that have helped to improve this article.