For any integers and , let and stand for the greatest common divisor and the least common multiple of and , respectively. We denote by the number of elements of a finite set . Let and be positive integers and let be a set of distinct positive integers. Let (abbreviated by ) and (abbreviated by ) stand for the matrices whose entry is and respectively. In 1989, Beslin and Ligh gave a description of the lower triangular decomposition of . In 1992, Bourque and Ligh showed that if is factor closed (i.e., S contains all positive divisors of any element of S), then the GCD matrix divides the LCM matrix (written as ) in the ring of matrices over the integers. In this paper, we will show the diagonalization of and its applications. Our main new contributions are Theorems 4.1 and 4.2, which extend previous results to gcd-closed sets satisfying condition .

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