Abstract
Let R be a commutative ring with identity. Then we prove $M_n(R)=GL_n(R)$ ${\cup}${$A{\in}M_n(R)\;{\mid}\;detA{\neq}0$ and det $A{\neq}U(R)$}${\cup}Z(M-n(R))$ where U(R) denotes the set of all units of R. In particular, it will be proved that the full matrix ring $M_n(F)$ over a field F is the disjoint union of the general linear group $GL_n(F)$ of degree n over the field F and the set $Z(M_n(F))$ of all zero-divisors of $M_n(F)$. Using the result and universal mapping property we prove that $M_n(F)$ is its total ring of fractions.