In this paper some new results on zeros of multivariable systems described by the triple(F, G, H)are presented. The zeros are defined as the poles of a minimal order right or left inverse of the transfer function matrix of the system(F, G, H). A factorization procedure for the transfer function matrix is first described and this is then used to show that the zeros of the system(F, G, H)are the same as those of a lower-order system described by the 4-tuple(A, B, C, D). This result is then used to determine the zeros of the system(F, G, H). An example is given to illustrate the main results of the paper.