This paper explores the 𝑛 × 𝑛 Mersenne power GCD matrices defined on sets of positive integers, focusing on factor-closed and gcd-closed sets. By employing the form 𝑓(𝑡𝑖 ,𝑡𝑗) = 2 (𝑡𝑖 ,𝑡𝑗 ) − 1, we investigate the 𝑟 𝑡ℎ power Mersenne GCD matrix (𝑀𝑟 ) and provide comprehensive insights into its factorizations, determinants, reciprocals, and inverses. Building upon previous research, particularly Chun's work on power GCD matrices, we extend the analysis to Mersenne numbers, offering a thorough understanding of their properties. The study contributes to the broader understanding of arithmetic functions and their applications in matrix theory.
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