An Artin algebra is said to be of finite Cohen-Macaulay type, -finite for short, if the full subcategory of finitely generated Gorenstein projective -modules is of finite representation type. If is a -finite algebra, then we denote by the stable Cohen-Macaulay Auslander algebra, i.e. , where is a basic representation generator of . In this paper, we will explain how by defining an equivalence relation on the elements of algebra can be used to give a characterization for to be of finite representation type, or equivalently, the -finiteness of the algebra of lower triangular matrices over where is a -finite Artin algebra over an algebraic closed filed. Then, by presenting some examples we will show how our results work.

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