Attribute reduction is one of the most key issues of knowledge discovery. It is also a core problem in the rough set theory. The main objective of the paper is to propose a series of matrices, such as the relation matrix, the upper(lower)distribution matrix, the fuzzy upper(lower)distribution matrix and the decision matrix. Then, the matrix algorithm of the upper(lower)distribution reduction in variable precision rough sets and the matrix algorithm of the fuzzy upper(lower)distribution reduction, the decisi...