  An oriented hypergraph is a hypergraph where each vertex-edge incidence is
given a label of $+1$ or $-1$. We define the adjacency, incidence and Laplacian
matrices of an oriented hypergraph and study each of them. We extend several
matrix results known for graphs and signed graphs to oriented hypergraphs. New
matrix results that are not direct generalizations are also presented. Finally,
we study a new family of matrices that contains walk information.
