This paper presents a new view on software pipelining，in which the authorsconsider soltware pipelining as an instruction level transformation from a vector of one—dimension to a matrix of two—dimensions．Thus，the software pipelining problem cad be naturally decomposed into two subproblems，one is to determine the row—numbers of op-erations in the matrix and another is to determine the column—numbers．Using this view—point as a basis，the authors develop a new loop scheduling approach，called decom-posed software pipelining．