The computation of transmittances between arbitrary input and output nodes is of particular interest in the signal flow graph theory imput. The signal flow matrix [T] can be defined by [X]=-[T][X] where [X] and [Y] are input nose and output node matrices, respectively. In this paper, the followings are discussed; 1) Reduction of nodes by reforming the signal flow matrix., 2) Solution of input-output relationships by means of Gauss-Jordan reduction method, 3) Extension of the above method to the matrix signal flow graph.