(a) Examine rows successively unitl a row with exactly one unmarked 0 is obtained. Make an assignmment to this single 0 by make a square ( [0] ) around it.
(b) For each 0 value that becomes assigned, eliminate (strike off) all other 0 in the same row and/or column.
(c) Repeat steps 3(a) and 3(b) for each column also with exactly single 0 value cell that has not been assigned or eliminated.
(d) If a row and/or column has two or more unmarked 0 and one cannot be chosen by inspection, then choose the assigned 0 cell arbitarily
(e) Continue this process until all 0 in rows/columns are either enclosed (assigned) or strike off( )

Draw a set of horizontal and vertical lines to cover all the 0
(a) For each row in which no assignment was made, mark a tick(✓)
(b) Examine the marked rows. If any 0 cell occurs in those rows, mark a ✓ to the respective columns that cotain those 0.
(c) Examine marked columns. If any assigned 0 occurs in those columns, then tick the respective rows that contain those assigned 0.
(d) Repeat this process until no more rows or columns can be marked.
(e) Draw a straight line through each marked column and each unmarked row.
If the number of lines drawn(or total assignment) is equal to the number of rows (or columns) then the current solution is the optimal solution, otherwise goto step-6

(a) From among the cells not covered by any line, choose the smallest element, say k
(b) Subtract k from every element in the cell not covered by a line.
(c) Add k to every elment in the intersection cell of two lines.
(d) Elements in cells covered by one line remains unchanged.