The theory of generalized inverses of real or complex matrices has been expertly developed and documented. But the generalized inverses of matrices over rings have received comprehensive treatment only recently. In this book, the author, who contributed to the research and development of the theory, explains his results. He explores regular elements in a ring, regular matrices over principal ideal rings, and regular matrices over commutative rings. Students, mathematicians working in g-inverses of matrices, along with algebraists, and control theorists will find new and indispensable data, presented with clarity and insight. This book is also well suited to graduate courses on g-inverses in algebra.