This descriptive study aims to describe the mathematical reasoning ability of class XI students of SMKN 3 Sungai Penuh City in solving mathematical problems on the matrix. Collecting data on students' mathematical reasoning abilities using test and documentation techniques. The test instrument used is a description of 7 items about mathematical reasoning abilities. The data collected were analyzed qualitatively by reducing, presenting, and drawing conclusions. The subjects of this study were 20 students of class XI Clothing 3 SMK 3 Sungai Penuh City.