In this study, we exploit general techniques from matrix theory to establish some identities for the complex Fibonacci and Lucas numbers with rational subscripts of the forms 2 n and ns. For this purpose, we establish matrix functions 2 n RR → and ns RR → of the Fibonacci matrix R of order 33 for integer odd n and discuss some relations between two special matrices functions 2 n R and ns R , respectively. Also, some identities related to the complex Fibonacci and Lucas numbers with rational subscripts of the forms 2 n and ns are given for every integer odd n and