Let’s go through a brief theoretical/mathematical background of Gauss-Seidel method. Here, we’re going to write a program code for Gauss-Seidel method in MATLAB, discuss its theoretical background, and analyze the MATLAB program’s result with a numerical example. In earlier tutorials, we’ve already gone through the C program and algorithm/flowchart for Gauss-Seidel method. In this method, just like any other iterative method, an approximate solution of the given equations is assumed, and iteration is done until the desired degree of accuracy is obtained. Gauss-Seidel is considered an improvement over Gauss Jacobi Method. The method is named after two German mathematicians: Carl Friedrich Gauss and Philipp Ludwig von Seidel. It is applicable to any converging matrix with non-zero elements on diagonal. Gauss-Seidel method is a popular iterative method of solving linear system of algebraic equations.