To analyze and design multivariable control system by modern frequency domain method, there should be a transformation of an arbitrary polynominal matrix into Smith's canonical form. This paper discusses the treating method and technique in programming and gives a N-S flow diagram of program to transform an arbitrary polynominal matrix into Smith's canonical form. Two transformed and applied examples show, that the program is correct, simple, useful and has good suitability. It is applicable to frequency-domain analysis and design of multivariable system.