AbstractConsider the vertex-edge incidence matrix of an arbitrary undirected, loopless graph. We completely determine the possible minors of such a matrix. These depend on the maximum number of vertex-disjoint odd cycles (i.e., the odd tulgeity) of the graph. The problem of determining this number is shown to be NP-hard. Turning to maximal minors, we determine the rank of the incidence matrix. This depends on the number of components of the graph containing no odd cycle. We then determine the maximum and minimum absolute values of the maximal minors of the incidence matrix, as well as its Smith normal form. These results are used to obtain sufficient conditions for relaxing the integrality constraints in integer linear programming problems ...