A matrix is a two-dimensional array of numbers that can be created in MATLAB by entering comma or space delimited numbers in rows and using semicolons to mark the end of each row. Elements in a matrix can be referenced using subscripts specifying the row and column. Parts of a matrix can be selected to form a sub-matrix, or rows and columns can be deleted by assigning an empty array to them. Common operations on matrices include addition, subtraction, scalar operations, transposition, concatenation, multiplication, and calculating the determinant and inverse.