ELA, Volume 16, pp. 11-124, April 2007, abstract. On Roth's Pseudo Equivalence Over Rings Robert E. Hartwig and Pedro Patricio The pseudo-equivalence of a block lower triangular matrix T = [T_{ij}] over a regular ring and its block diagonal matrix D(T) = [T_{ii}] is characterized in terms of suitable Roth consistency conditions. The latter can in turn be expressed in terms of the solvability of certain matrix equations of the form T_{ii}X - YT_{jj} = U_{ij}.