  In the present paper, we have studied the Matsumoto change
$\overline{L}(x,y)= \frac{L^{2}(x,y)}{L(x,y) - \beta(x,y)} $ with an
\textsl{h-}vector $b_{i}(x,y)$. We have derived some fundamental tensors for
this transformation. We have also obtained the necessary and sufficient
condition for which the Cartan connection coefficients for both the spaces
$F^{n}=(M^n,L)$ and $\overline{F}^{\,n}=(M^{n},\overline{L})$ are same.
