In　this　paper,　we　give　some　properties　of　compositions　of　matrices　whose　elements　belong　to　a　distributive　lattice.　We　also　construct　an　idempotent　matrix　from　a　given　matrix,　and　factor　a　matrix　into　a　product　of　a　square　matrix　and　a　rectangular　matrix　of　the　same　dimension,　this　square　matrix　has　reflexivity　and　transitivity.　The　main　results　obtained　in　this　paper　are　generalizations　of　previous　results　on　fuzzy　matrices　by　Ragab,　Emam　and　Hashimato.　(C)　2001　Elsevier　Science　B.V.　All　rights　reserved.