AbstractLet G be an undirected graph with vertices {v1,v2,…,>;v⋎} and edges {e1,e2, …,eϵ}. Let M be the ⋎ × ϵ matrix whose ijth entry is 1 if ej is a link incident with vi, 2 if ej is a loop at vi, and 0 otherwise. The matrix obtained by orienting the edges of a loopless graph G (i.e., changing one of the 1's to a − 1 in each column of M) has been studied extensively in the literature. The purpose of this paper is to explore the substructures of G and the vector spaces associated with the matrix M without imposing such an orientation. We describe explicitly bases for the kernel and range of the linear transformation from Rϵ to R⋎ defined by M. Our main results are determinantal formulas, using the unoriented Laplacian matrix MMt, to count c...