<SEC-DOCUMENT>0001145549-24-027215-index.html : 20240515
<SEC-HEADER>0001145549-24-027215.hdr.sgml : 20240515
<ACCEPTANCE-DATETIME>20240515115113
ACCESSION NUMBER:		0001145549-24-027215
CONFORMED SUBMISSION TYPE:	NPORT-P
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240331
FILED AS OF DATE:		20240515
DATE AS OF CHANGE:		20240515
PERIOD START:           	20240630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MATRIX ADVISORS VALUE FUND INC
		CENTRAL INDEX KEY:			0000720498
		ORGANIZATION NAME:           	
		IRS NUMBER:				222457376
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		NPORT-P
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-03758
		FILM NUMBER:		24948476

	BUSINESS ADDRESS:	
		STREET 1:		2020 EAST FINANCIAL WAY, SUITE 100
		CITY:			GLENDORA
		STATE:			CA
		ZIP:			91741
		BUSINESS PHONE:		800-366-6223

	MAIL ADDRESS:	
		STREET 1:		10 BANK STREET, SUITE 590
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MATRIX/LMH VALUE FUND
		DATE OF NAME CHANGE:	19980903

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LMH FUND LTD
		DATE OF NAME CHANGE:	19920703
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<EXISTING-SERIES-AND-CLASSES-CONTRACTS>
<SERIES>
<OWNER-CIK>0000720498
<SERIES-ID>S000005900
<SERIES-NAME>Matrix Advisors Value Fund, Inc.
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000016125
<CLASS-CONTRACT-NAME>Matrix Advisors Value Fund, Inc.
<CLASS-CONTRACT-TICKER-SYMBOL>MAVFX
</CLASS-CONTRACT>
</SERIES>
</EXISTING-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>NPORT-P
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
Document 1 - file: primary_doc.html

Document 1 - RAW XML: primary_doc.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>NPORT-EX
<SEQUENCE>2
<FILENAME>matrix-value.htm
<DESCRIPTION>MATRIX VALUE FUND SOI AND NOTES
<TEXT>
Document 2 - file: matrix-value.htm

</DOCUMENT>
</SEC-DOCUMENT>