  This article studies two dimensional skew generalized cyclic (SGC) codes,
i.e., SGC codes over the ring $
R[x_1;\sigma_1,\delta_1][x_2;\sigma_2,\delta_2]$, where $R$ is a ring with
unity. Here, we discuss the structural properties of SGC codes, and a
sufficient number of examples of MDS codes are given to show the importance of
our results. Also, we improve BCH lower bounds for the minimum distance of SGC
codes with non-zero derivation.
