“…Recently, many authors have examined impulsive differential equations in detail, because impulsive differential equations have been used in many scientific phenomena such as heart beat, population dynamics, atomic physics, mathematical economics, ecology, engineering, medicine and so forth [13,15,19]. Bairamov et al, Yardimci and Erdal investigated scattering analysis and spectral theory of different kinds of impulsive Sturm-Liouville equations [2,5,6,8,11,24]. Different from these studies, in this paper, we consider the Sturm-Liouville equation with complex valued potential and impulsive condition in matrix form.…”