  For a matroid $M$, an element $e$ such that both $M\backslash e$ and $M/e$
are regular is called a regular element of $M$. We determine completely the
structure of non-regular matroids with at least two regular elements. Besides
four small size matroids, all 3-connected matroids in the class can be pieced
together from $F_7$ or $S_8$ and a regular matroid using 3-sums. This result
takes a step toward solving a problem posed by Paul Seymour: Find all
3-connected non-regular matroids with at least one regular element [5, 14.8.8].
