Networks are frequently studied algebraically through matrices. In this work, we show that networks may be studied in a more abstract level using results from the theory of matroids by establishing connections to networks by decomposition results of matroids. First, we present the implications of the decomposition of regular matroids to networks and related classes of matrices, and secondly we show that strongly unimodular matrices are closed under k-sums for k = 1, 2 implying a decomposition into highly connected network-representing blocks, which are also shown to have a special structure. * work of this author was conducted at National Research University Higher School of Economics and supported by RSF grant 14-41-00039 network matrix, the transpose of a network matrix, the matrix B 1 or B 2 of (1),or may be constructed recursively by these matrices using matrix 1-, 2-and 3-sums.According to Theorem 3.7, the building blocks of totally unimodular matrices are network matrices and their transposes as well as the matrices B 1 and B 2 in (1).Lemma 3.8. B 1 and B 2 are not SU.Proof: If we make the value of the (4, 3) th -element of B 1 from −1 to 0 then in the matrix so-obtained the 3 × 3 submatrix defined by rows 3, 4 and 5 and columns 2, 3 and 4 has determinant equal to +2. Therefore, B 1 is not SU. Similarly, if we make the value of the (4, 1) th -element of B 2 from +1 to 0 then in the matrix so-obtained, the 3 × 3 submatrix defined by rows 3, 4 and 5 and columns 1, 4 and 5 has determinant equal to −2 and thus, B 2 is not SU.By Theorem 3.7 and Lemma 3.8 we obtain the following result.Theorem 3.9. Any SU matrix is up to row and column permutations and scaling by ±1 factors a network matrix, the transpose of a network matrix, or may be constructed recursively by these matrices using matrix 1-, 2-and 3-sums.The following theorem, known as the splitter theorem for regular matroids, is one of the most important steps which led to the regular matroid decomposition theorem [13].Theorem 3.10. Every regular matroid can be obtained from copies of R 10 and from 3-connected minors without R 10 minors by a sequence of 1-sums and 2-sums.Combining the above we can now state the main result of this section.Theorem 3.11. A matrix is SU if and only if it is decomposable via 1-and 2-sums into strongly unimodular matrices representing 3-connected regular matroids without R 10 minors.