The matrix method of structural analysis for skeletal structures is a very elementary and useful subject, which is a stepping stone towards understanding more advanced subjects such as structural dynamics, finite element method, and stability of structures. In the present day context, where the use of computers for the analysis of problems having ever-increasing complexity and size is mandatory, knowledge of this subject is essential at undergraduate and higher levels. A clear concept of the method is also expected to better understanding of the unified analysis and design softwares like STAAD.Pro etc.