In this paper, the extended division algorithm for polynomial matrices proposed in Ref. 2 will be revised. The revised version of the algorithm divides the polynomial matrix part and the strictly proper transfer function matrix part for a given improper transfer function matrix, which is useful for analysis and synthesis. Using the new version, a calculation of stabilizing controllers corresponding to the design in state space will be discussed. © 2010 Wiley Periodicals, Inc. Electron Comm Jpn, 93(5): 1–7, 2010; Published online in Wiley InterScience (www.interscience.wiley.com). DOI 10.1002/ecj.10298