Let be an algebraically closed field of characteristic zero and the polynomial ring. The group of all matrices with determinant equal to over can not be generated by elementary matrices. The known counterexample was pointed out by P.M. Cohn. Conversely, A.A.Suslin proved that the group is generated by elementary matrices for and arbitrary , the same is true for and arbitrary It is proven that any matrix from with at least one entry of degree is either a product of elementary matrices or a product of elementary matrices and of a matrix similar to the one pointed out by P. Cohn. For any matrix , we obtain formulas for the homogeneous components for the unimodular row as combinations of homogeneous components of the polynomials respectively, with the same coefficients.

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