In computation involving matrices it is frequently necessary to interchange or rearrange rows or columns of a matrix. If the work is being done longhand or with a desk calculator, it is desirable to be able to perform the rearrangement without having to erase or rewrite numbers. In mathematics, matrix addition or subtraction, multiplication or the matrix product or any other arithmetic operation is a binary operation that produces a matrix from two matrices. The matrix manipulator was devised for the use in the Bureau’s statistical Engineering Laboratory for calculation with incidence matrices, i.e., matrices whose element are all 0’s or 1’s. So, through this project we will show how the matrix manipulation is taking place using MIPS programming language. MIPS is a reduced instruction set computer set architecture developed by MIPS Technologies. The early MIPS architecture was 32-bit with 64-bit versions added later. Also, the project is compiled to show Matrix addition of two different matrices, subtraction of two different matrices, multiplication, transpose, determinant, scaling of matrix.