In this paper, soft matrices are defined based on soft set. Cartesian product of two soft sets is defined here. The very common operations of soft matrices are defined like AND, OR, union, intersection. commutative, associative, distributive, De Morgan's laws and convergent property for soft matrices are investigated.
Key words: Soft set, soft relation, soft matrices, AND, OR operations, complement, union and intersection of soft matrices, commutative, associative, distributive laws, De Morgan's laws, convergence.
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