n (1)物质(substances that make up the physical world)[U]：An atom is the smallest indivisible particle of～.原子是物质最小的不可分割的粒子。Do the earth and the moon share the same～? 地球和月球是同种物质构成的吗? The entire universe is made up of different kinds of～.整个宇宙都是由各种物质构成的。M～exists in three states：solid，liquid，and gas.物质以三种形式存在：固体、液体和气体。(substance of the stated type;material that can be seen or touched)[C，U]：organic/waste～有机物/废物;～suitable for photo composition适于照相排版的材料;the four categories of rubbish—paper，metal，plastics，vegetable～s 四类垃圾——废纸、金属、塑料、蔬菜;third-class～三类邮件;postal/printed/reading/advertising～邮件/印刷品/阅读材料/广告;

(3)事情，情况(a situation or subject which is being dealt with or considered)[C]：an important～重要的事情;a private/personal/serious～私人/个人/严重的事情;money/business～s 钱财/生意的事;The～was resolved amicably.事情平和地解决了。on all～s great and small大事小情;The company's financial～s are in a bit of a mess.该公司的经济状况有点混乱。〖同〗affair，business，situation，happening，circumstance;

(4)(引起情感的)问题，事情，情况(situation，problem or a particular thing that arouses the specified emotion)[C][N(of)]：a～of faith/habit/taste/opinion信仰/习惯/爱好/看法问题;～s of considerable concern相当关切的事情;It's a～of great importance to me.这件事对我至关重要。Our journey home was a traumatic～. 我们的归途是令人痛苦而难忘的。

(5)主题，思想内容(written contents of a book，speech，etc，not the way in which sth is written)[U]：the subject～for a new report/of a course新闻报道的主题/课程的内容;the～of one's speech演讲的主题;The book contains some rather controversial～.该书中有些内容可能引起争论。〖同〗subject matter，subject，content;

as a matter of fact 实际(事实)上：As a～of fact，he didn't know it，either.事实上，他也不知道此事。

as a matter of course 作为理所当然的事，自然：You accept good health as a～of course through your life.你自然视身体健康为一生的事。

for that matter/for the matter of that 就此而言，关于那点：I could go this afternoon，or for that～，I could go tomorrow.我可能今天午后走，不过也可以明天走。

It's only，all，etc a matter of... 只是……(如时间，距离，金钱等)的事：It's only a～of another $1000 and the house is yours.仅是再给1000美元的事，房子就归你了。Skating is just a～of practice.滑冰只要练习多了就能学会。

in the matter of关于，涉及(fml，旧用法)：I want to speak to the teacher in the～of my child.我想与教师谈一谈我的小孩。

be the matter (with)(痛苦，问题等的)原因(理由)：What's the～? 怎么回事? What's the～with the machine? 这部机器有什么毛病? Is there anything the～with you? 你有什么问题吗?

a matter of life and death生死攸关的事：He told the operator that this call was a～of life and death.他告诉接线员说，这个电话是生死攸关的大事。

no matter 不重要，不值得注意：“He's not here.”“ No～，I'll see him later.”“他没在这里。”“没关系，我以后再来看他。”It's(of) no～. 这无关紧要。

vi (1)很有关系，要紧(be important)[I，I+prep(to)][无prog]：What he said～s little/very little/a great deal/very much.他说的话无关紧要/毫不重要/十分重要/非常重要。It's not death that～s but the fear of death.要紧的不在于死，而是怕死。It doesn't～what you say/which method we choose/how you dress.你说什么/我们选择什么方法/你怎样穿戴这无关紧要。She is so sad that nothing seems to～to her any more.她太悲伤，似乎一切对她都无所谓了。My family were all that～s to me.我的家庭对我至关重要。“What can it/does that～?”She asked，with a haughty air.她显出傲慢的神态，问道：“这能有/那有什么关系?”〖同〗count;〖反〗be unimportant;

(2)化(排)脓(give or form pus)[I]：The cut began to～.伤口开始化脓。a～ing wound正在化脓的伤口;

【用法】动词用于(1)义时，尤用于否定句和疑问句;句中含有what，who，where，if 等词通常以it 作主语。

【辨异】matter与material和substance的区别见MATERIAL。