For any integers x and y, let  $(x, y)$ and
$(x, y)$ and  $[x, y]$ stand for the greatest common divisor and the least common multiple of x and y, respectively. Let
$[x, y]$ stand for the greatest common divisor and the least common multiple of x and y, respectively. Let  $a,b$ and n be positive integers, and let
$a,b$ and n be positive integers, and let  $S=\{x_1, \ldots , x_n\}$ be a set of n distinct positive integers. We denote by
$S=\{x_1, \ldots , x_n\}$ be a set of n distinct positive integers. We denote by  $(S^a)$ and
$(S^a)$ and  $[S^a]$ the
$[S^a]$ the  $n\times n$ matrices having the ath power of
$n\times n$ matrices having the ath power of  $(x_i,x_j)$ and
$(x_i,x_j)$ and  $[x_i,x_j]$, respectively, as the
$[x_i,x_j]$, respectively, as the  $(i,j)$-entry. Bourque and Ligh [‘On GCD and LCM matrices’, Linear Algebra Appl. 174 (1992), 65–74] showed that if S is factor closed (that is, S contains all positive divisors of any element of S), then the GCD matrix
$(i,j)$-entry. Bourque and Ligh [‘On GCD and LCM matrices’, Linear Algebra Appl. 174 (1992), 65–74] showed that if S is factor closed (that is, S contains all positive divisors of any element of S), then the GCD matrix  $(S)$ divides the LCM matrix
$(S)$ divides the LCM matrix  $[S]$ (written as
$[S]$ (written as  $(S)\mid [S]$) in the ring
$(S)\mid [S]$) in the ring  $M_n({\mathbb Z})$ of
$M_n({\mathbb Z})$ of  $n\times n$ matrices over the integers. Hong [‘Divisibility properties of power GCD matrices and power LCM matrices’, Linear Algebra Appl. 428 (2008), 1001–1008] proved that
$n\times n$ matrices over the integers. Hong [‘Divisibility properties of power GCD matrices and power LCM matrices’, Linear Algebra Appl. 428 (2008), 1001–1008] proved that  $(S^a)\mid (S^b)$,
$(S^a)\mid (S^b)$,  $(S^a)\mid [S^b]$ and
$(S^a)\mid [S^b]$ and  $[S^a]\mid [S^b]$ in the ring
$[S^a]\mid [S^b]$ in the ring  $M_{n}({\mathbb Z})$ when
$M_{n}({\mathbb Z})$ when  $a\mid b$ and S is a divisor chain (namely, there is a permutation
$a\mid b$ and S is a divisor chain (namely, there is a permutation  $\sigma $ of order n such that
$\sigma $ of order n such that  $x_{\sigma (1)}\mid \cdots \mid x_{\sigma (n)}$). In this paper, we show that if
$x_{\sigma (1)}\mid \cdots \mid x_{\sigma (n)}$). In this paper, we show that if  $a\mid b$ and S is factor closed, then
$a\mid b$ and S is factor closed, then  $(S^a)\mid (S^b)$,
$(S^a)\mid (S^b)$,  $(S^a)\mid [S^b]$ and
$(S^a)\mid [S^b]$ and  $[S^a]\mid [S^b]$ in the ring
$[S^a]\mid [S^b]$ in the ring  $M_{n}({\mathbb Z})$. The proof is algebraic and p-adic. Our result extends the Bourque–Ligh theorem. Finally, several interesting conjectures are proposed.
$M_{n}({\mathbb Z})$. The proof is algebraic and p-adic. Our result extends the Bourque–Ligh theorem. Finally, several interesting conjectures are proposed.