  One of the main weakness of the family of centralizer codes is that its
length is always $n^2$. Thus we have taken a new matrix equation code called
intertwining code. Specialty of this code is the length of it, which is of the
form $nk$. We establish two decoding methods which can be fitted to
intertwining codes as well as for any linear codes. We also show an inclusion
of linear codes into a special class of intertwining codes.
