指需要考慮和處理的“事情”和“事件”；也指重要、重大、要緊的“事情”；復數形式 matters 可指“事態”。

另外，matter 常用於下列搭配中來表示各種各樣的事情，如：thematter in hand“處理中的事，手頭上的事”，a matter of course“理所當然的事，正常的事”，a matter of life and death“生死攸關的事”，a matter of opinion“個人喜好的事”，a matter of record“有案可查的事，公認的事”，no laughing matter“並非玩笑之事，嚴肅的事”。

例如：

The matter was soon resolved.這件事很快得到瞭解決。

He is very honest on all matters great and small.在一切大小事情上他都非常誠實。

Will you phone me back-it's a matter of great importance.你能給我個回電嗎－事關重要。

We must take matters into our own hands. 我們必須親自掌握事態的發展。

Do these figures have any bearing on the matter in hand?這些數據和正在處理中的事有關嗎？

She accepted her daily chores as a matter of course.她把每天的雜務作為理所當然應做的事。

Don't worry about missing your bus it's not a matter of life and death.別為誤車而擔心－又不是什麼大事。

Both performances were excellent, it's simply a matter of opinion to say which one was the best.兩場演出都很精彩，要說哪場更好那隻是個人喜好的事。

It is a matter of record that both sides committed crimes during the war.雙方都在戰爭中犯下瞭種種罪行，這是有案可查的事。

Being arrested by the police is no laughing matter.被警方拘捕可不是件開玩笑的事。