In a recent article [3] L. Mirsky proved a theorem which gives necessary and sufficient conditions for the existence of a finite integral matrix whose elements, row sums, and column sums all lie within prescribed bounds. Mirsky suggested to me the problem of extending his theorem to infinite matrices, and it is the solution of this problem that is presented in this note. To allow for extra generality, instead of prescribing upper and lower bounds for the row and column sums we shall prescribe upper and lower bounds for the row and column deficiencies (a term to be explained later). The theorem when upper and lower bounds for the row and column sums are prescribed is then a special case of the deficiency theorem. The solution of the problem depends on a construction of Mirsky [3] and a theorem of mine [1] concerning the existence of a partial transversal of a family of sets satisfying certain properties. As will be seen, we shall take a rather broad view of the notion of a matrix.