ELA, Volume 10, pp. 146-154, June 2003, abstract. A Generalization of Moore-Penrose Biorthogonal Systems Masaya Matsuura In this paper, the notion of Moore-Penrose biorthogonal systems is generalized. In [Fiedler, Moore-Penrose biorthogonal systems in Euclidean spaces, Lin. Alg. Appl. 362 (2003), pp. 137-143], transformations of generating systems of Euclidean spaces are examined in connection with the Moore-Penrose inverses of their Gram matrices. In this paper, g-inverses are used instead of the Moore-Penrose inverses and, in particular, the details of transformations derived from reflexive g-inverses are studied. Furthermore, the characterization theorem of Moore-Penrose inverses in [Fiedler and Markham, A characterization of the Moore-Penrose inverse, Lin. Alg. Appl. 179 (1993), pp. 129-133] is extended to any reflexive g-inverse.