Let  denote a 
field,
and let
 denote a 
field,
and let  be an
 be an
 -dimensional vector space
with a 
basis
-dimensional vector space
with a 
basis
 ,
and let
,
and let  be an
 be an  -dimensional vector space with a basis
-dimensional vector space with a basis
 .
.
For a
linear mapping
-    
the
matrix
-   
where  is the
 is the  -th
coordinate
of
-th
coordinate
of  with respect to the basis
 with respect to the basis  , is called the describing matrix for
, is called the describing matrix for  with respect to the bases.
 with respect to the bases.
For a matrix
 ,
the linear mapping
,
the linear mapping  determined by
 determined by
-    
in the sense of
fact,
is called the linear mapping determined by the matrix  .
.