In previous paper, we introduced a concept of multi-soft sets and used it for finding reducts. However, the comparison of the proposed reduct has not been presented yet, especially with rough-set based reduct. In this paper, we present matrices representation of multi-soft sets. We define AND and OR operations on a collection of such matrices and apply it for finding reducts and core of attributes in a multi-valued information system. Finally, we prove that our proposed technique for reduct is equivalent to Pawlak’s rough reduct.