“…It is intersting to observe that M e X \ γ and M e X \ {a, γ} are isomorphic with element splitting matroid and splitting matroid of M , respectively. The main theorems of this paper, Theorem 3.1 and Theorem 3.2 are motivated by a series of earlier work on splitting operation, element splitting operation and es-splitting operation [1,2,4,7,8,10,11,12,15,17].…”