In this paper we classify families of square matrices up to the following natural equivalence. Thinking of these families as germs of smooth mappings from a manifold to the space of square matrices, we allow arbitrary smooth changes of co-ordinates in the source and pre- and post- multiply our family of matrices by (generally distinct) families of invertible matrices, all dependent on the same variables. We obtain a list of all the corresponding simple mappings (that is, those that do not involve adjacent moduli). This is a non-linear generalisation of the classical notion of linear systems of matrices. We also make a start on an understanding of the associated geometry.
