The most efficient means of solving most systems of linear equations arising in structural analysis is by Gaussian elimination and subsequent back substitution. A method is presented for its implementation. Direct solutions are obtained with sparse matrix factors which preserve the operations of the Gaussian elimination for repeat solutions. The method together with techniques for its application are graphically described. Its use in many types of engineering problems requiring solutions to systems of linear equations will: (1) Minimize the amount of central computer memory required; (2) provide a more flexible means of manipulating large matrices; and (3) dramatically reduce computer time.