This result states coefficient matrix and ellipticity of the minimal graph equation: given U R n be open and let u C 2(U). Define the minimal graph operator M[u]: U R by Mu := i=1 n x i ( x i u(x) 1 + | u(x)| 2 ). For each 1 i,j n, define the coefficient function.... It is useful in the structure and regularity of minimal surfaces, where variational identities, curvature estimates, and compactness arguments control geometric objects.