We consider solutions of the matrix KP hierarchy that are trigonometric functions of the first hierarchical time and establish the correspondence with the spin generalization of the trigonometric Calogero-Moser system on the level of hierarchies. Namely, the evolution of poles and matrix residues at the poles of the solutions with respect to the -th hierarchical time of the matrix KP hierarchy is shown to be given by the Hamiltonian flow with the Hamiltonian which is a linear combination of the first higher Hamiltonians of the spin trigonometric Calogero-Moser system with coordinates and with spin degrees of freedom . By considering evolution of poles according to the discrete time matrix KP hierarchy we also introduce the integrable discrete time version of the trigonometric spin Calogero-Moser system.

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