$matrix1 = array(
array(1, 2, 3, 4),
array(5, 6, 7, 8),
array(9, 7, 6, 3));
$matrix2 = array(
array(1, 1, 1, 1),
array(2, 2, 2, 2),
array(3, 3, 3, 3));
$sub = array(
array(0, 0, 0, 0),
array(0, 0, 0, 0),
array(0, 0, 0, 0));
$rows = count($matrix1);
$cols = count($matrix1[0]);
for ($i = 0; $i < $rows; $i++) {
for ($j = 0; $j < $cols; $j++) {
$sub[$i][$j] = $matrix1[$i][$j] - $matrix2[$i][$j];
}
}
for ($i = 0; $i < $rows; $i++) {
for ($j = 0; $j < $cols; $j++) {
echo $sub[$i][$j] . " ";
}
echo "\n";
}
/*
run:
0 1 2 3
3 4 5 6
6 4 3 0
*/