In signal processing, compressed sensing (CS) can be used to acquire and reconstruct sparse signals. This paper presents a method of combining vertical expansions and horizontal expansions to construct measurement matrices. Firstly, we give a construction of (n,n,n−1,n−1,n−2)-BIBD based on finite set. It is important to estimate recovery performance of measurement matrices in terms of coherence, and it is found that the incidence matrix H of (n,n,n−1,n−1,n−2)-BIBD is not suitable as a measurement matrix in CS. We present an optimal method of combining vertical expansions and horizontal expansions for addressing this problem. These two extensions provide a new perspective for the construction of measurement matrices. Vertical expansions ensure that the matrix has low coherence. Horizontal expansions ensure that the matrix is more suitable as a measurement matrix in CS because of sizes and coherence. Finally, compared with several typical matrices, our matrices have better recovery performance under OMP and IST by the simulation experiments.