Abstract:A new type of matrices which is called the first and the last difference r-block circulant matrix(bFLDCMr) was presented. The linear operation and the matrix product were verified to bFLDCMr. Two discriminance, a sufficient and necessary condition for determining the nonsingularity and the diagonalization of bFLDCMr were discussed. Finally, by using Sherman-Morrison-Woodbury formula, the direct algorithm for solving r-circulant tridiagonal block systems of linear equations was provided.