Denote by the set of square matrices of order . The set , , is partitioned into row/column permutation equivalence classes enabling derivation of various facts by simple counting. For example, the number of regular matrices of order 8 is 10160459763342013440. Let , denote the set of absolute determinant values and Smith normal forms of matrices from . Denote by the smallest integer not in . The sets and are obtained; especially, . The lower bounds for , , (exceeding the known lower bound , where is th Fibonacci number) are obtained. Row/permutation equivalence classes of correspond to bipartite graphs with black and white vertices, and so the other applications of the classification are possible.

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