This method generates simple examples that can illustrate the Gaussian elimina tion algorithm or test student ability to perform it. Not only does it allow us to design the form of the solution, as usual, but we can also control the complexity of the solution process, either by reducing the numbers of steps required or allowing some non-integer arithmetic. Modern computer software, e.g. MATLAB [12], as well as some hand calculators, will easily solve linear systems and compute inverses of matrices; and we can later use these tools to examine the numerical properties of the algorithm and to treat more complex problems and applications