Let S = {x1, x2, …, xn} be a set of distinct positive integers. The n × n matrix [S] = (Sij), where Sij, = (xi, xj), the greatest common divisor of xi, and xj, is called the greatest common divisor (GCD) matrix on S. H.J.S. Smith showed that the determinant of the matrix [E(n)], E(n) = { 1,2, …, n}, is ø(1)ø(2) … ø(n), where ø(x) is Euler's totient function. We extend Smith's result by considering sets S = {x1, x2, … xn} with the property that for all i and j, (xi, xj) is in S.
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