  Let $f$ be an arithmetical function. The matrix $[f[i,j]]_{n\times n}$ given
by the value of $f$ in least common multiple of $[i,j]$, $f\big([i,j]\big)$ as
its $i,\; j$ entry is called the least common multiple (LCM) matrix. We
consider the generalization of this matrix where the elements are in the form
$f\big(n,[i,j]\big)$ and $f\big(n,i,j,[i,j]\big)$.

Number Theory