The skewfield K(∂)\documentclass[12pt]{minimal}
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\begin{document}$$\mathcal{K }(\partial )$$\end{document} of rational pseudodifferential operators over a differential field K\documentclass[12pt]{minimal}
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\begin{document}$$\mathcal{K }$$\end{document} is the skewfield of fractions of the algebra of differential operators K[∂]\documentclass[12pt]{minimal}
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\begin{document}$$\mathcal{K }[\partial ]$$\end{document}. In our previous paper, we showed that any H∈K(∂)\documentclass[12pt]{minimal}
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\begin{document}$$H\in \mathcal{K }(\partial )$$\end{document} has a minimal fractional decomposition H=AB-1\documentclass[12pt]{minimal}
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\begin{document}$$H=AB^{-1}$$\end{document}, where A,B∈K[∂],B≠0\documentclass[12pt]{minimal}
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\begin{document}$$A,B\in \mathcal{K }[\partial ],\,B\ne 0$$\end{document}, and any common right divisor of A\documentclass[12pt]{minimal}
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\begin{document}$$A$$\end{document} and B\documentclass[12pt]{minimal}
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\begin{document}$$B$$\end{document} is a non-zero element of K\documentclass[12pt]{minimal}
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\begin{document}$$\mathcal{K }$$\end{document}. Moreover, any right fractional decomposition of H\documentclass[12pt]{minimal}
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\begin{document}$$H$$\end{document} is obtained by multiplying A\documentclass[12pt]{minimal}
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\begin{document}$$A$$\end{document} and B\documentclass[12pt]{minimal}
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\begin{document}$$B$$\end{document} on the right by the same non-zero element of K[∂]\documentclass[12pt]{minimal}
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\begin{document}$$\mathcal{K }[\partial ]$$\end{document}. In the present paper, we study the ring Mn(K(∂))\documentclass[12pt]{minimal}
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\begin{document}$$M_n(\mathcal{K }(\partial ))$$\end{document} of n×n\documentclass[12pt]{minimal}
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\begin{document}$$n\times n$$\end{document} matrices over the skewfield K(∂)\documentclass[12pt]{minimal}
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\begin{document}$$\mathcal{K }(\partial )$$\end{document}. We show that similarly, any H∈Mn(K(∂))\documentclass[12pt]{minimal}
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\begin{document}$$H\in M_n(\mathcal{K }(\partial ))$$\end{document} has a minimal fractional decomposition H=AB-1\documentclass[12pt]{minimal}
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\begin{document}$$H=AB^{-1}$$\end{document}, where A,B∈Mn(K[∂]),B\documentclass[12pt]{minimal}
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\begin{document}$$A,B\in M_n(\mathcal{K }[\partial ]),\,B$$\end{document} is non-degenerate, and any common right divisor of A\documentclass[12pt]{minimal}
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\begin{document}$$A$$\end{document} and B\documentclass[12pt]{minimal}
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\begin{document}$$B$$\end{document} is an invertible element of the ring Mn(K[∂])\documentclass[12pt]{minimal}
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\begin{document}$$M_n(\mathcal{K }[\partial ])$$\end{document}. Moreover, any right fractional decomposition of H\documentclass[12pt]{minimal}
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\begin{document}$$H$$\end{document} is obtained by multiplying A\documentclass[12pt]{minimal}
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\begin{document}$$A$$\end{document} and B\documentclass[12pt]{minimal}
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\begin{document}$$B$$\end{document} on the right by the same non-degenerate element of Mn(K[∂])\documentclass[12pt]{minimal}
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\begin{document}$$M_n(\mathcal{K } [\partial ])$$\end{document}. We give several equivalent definitions of the minimal fractional decomposition. These results are applied to the study of maximal isotropicity property, used in the theory of Dirac structures.