一、matter作可数名词，意为"事情；问题；情况"。作不可数名词，意为"物质；材料；东西"。例如：
Let's leave that for the moment. We have more important matters to think about.
让我们先把那事搁一边吧。我们还有更重要的事情需要考虑呢。
The universe is made up of matter. 宇宙是由物质组成的。
I have nothing to do now. Could you offer me some reading matter?
我现在无事可做。你能给我点儿可读的东西吗？
二、matter作动词，意为"有关系；要紧"。通常用于否定句和疑问句，句中常常含有what, who, where, if等词，一般以it作主语。例如：
It doesn't matter if I miss the train, because there's another later.
我要是误了这趟火车也不要紧，因为晚些时候还有一趟车呢。
Does it matter a great deal to her whether they come or not？
他们是否来，这与她有很大关系吗？
三、由matter构成的常用短语。
1. no matter
①不要紧；无关紧要。此短语可单独用，也可接that, whether引导的从句。例如：
-I can't repair the mobile phone.
我不会修手机。
-No matter. I'll do it myself.
没关系。我自己来。
There is no matter whether he has worked abroad.
他有没有在国外工作过都没关系。
②no matter+特殊疑问词；意为"无论......"，用来引导状语从句。例如：
No matter where you go, please let me know. 无论你去哪里，请告诉我一声。
2. the matter意为"有问题；出毛病；麻烦事"，常常同不定代词anything, something, nothing等连用，意为"有点儿什么问题"或"没有什么问题"等。例如：
-Is there anything the matter?
有什么问题吗？
-Of course, there's something the matter.
当然，有问题。
-I heard he fell off the truck. Anything the matter with him at present?
我听说他从卡车上摔下来了。他现在怎么样了？
-Nothing the matter. Thank you.
没事了。谢谢你。
3. as a matter of fact
事实上(用来加强语气)。例如：
As a matter of fact, I know nothing about the matter.
事实上，我对此事一无所知。
4. for that matter
都一样（用于指出所说的两件事物中，后说的与先说的性质一样）。例如：
Don't talk like that to the elder, or to anyone else for that matter.
不要跟长辈那样说话，其实跟谁也不要那样。
5. (be) a matter of (doing) sth.
取决于某事。例如：
Success in business is simply a matter of knowing when to take a chance.
商业上的成功就在于懂得对时机的把握