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This paper delves into the equivalence problem of Smith forms for multivariate polynomial matrices. Generally speaking, multivariate () polynomial matrices and their Smith forms may not be equivalent. However, under certain specific condition, we derive the necessary and sufficient condition for their equivalence. Let be of rank , be the greatest common divisor of all the minors of , where is a field, are variables and . Our key findings reveal the result: is equivalent to its Smith form if and only if all the reduced minors of generate for .

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