This paper deals with the problem of state assignment of a sequential machine so as to achieve reduced dependent assignment of each of the internal variables of the machine. Suitable rearrangement of the flow table in a form referred to as the connected matrix arrangement has been proposed and it has been shown that such an arrangement gives an easy visualization of the existence of reduced dependent assignments. It has been further shown that the connected matrix arrangement enables one to have directly the valid partitions with substitution property (SP) (Stearns and Hartmanis 1966) that can give rise to reduced dependent assignment and thus makes the conventional laborious process of generating all the partitions with SP on the set of states of the machine completely unnecessary.