Abstract: The transform relations between the transfer function, given in the form of matrixing polynomial fraction, and its sampled version——pulse transfer function are investigated for linear time-invariantrnultivariable systems via state-space approach. The paper firstly presents the state-space models, whose parameter matrices are directly related to those in the transfer function matrices, both for the continuous-time and discrete-time rnultivariable systems, and then makes the state equations diagonalized. Secondly, the paper developes basic formulas for the discretization of the state-space model of continuous-time rnultivariable system, and furthermore, some basic relations used for the transformation of transfer function matrix into its sampled version.