For a simple graph G with vertex set V (G) = {v 1 , ..., v n }, we define the closed neighborhood set of a vertex u asand the closed neighborhood matrix N (G) as the matrix whose ith column equals to the characteristic vector of N [v i ]. We say a set S is odd dominating if N [u] ∩ S is odd for all u ∈ V (G). We prove that the parity of the cardinality of an odd dominating set of G equals the parity of the rank of G, where rank of G is defined as the dimension of the column space of N (G).