Deeper results concerning decomposition and decoupling of single relation systerns are obtained. A necessary and sufficient condition, under which two ~arbi-trary linear systems over the same input space and output space can be transformed to each other, is given. The concepts of chaos and attractor are connected to the concept of feedback transformation. A new characterization of decoupling by feedback is described by the concepts of null space and range space. An interesting connection between the concepts of decomposition and decoupling is discussed. Some open questions are posed.