The use of the 2 x 2 matrix in qualitative data analysis and theory generation is discussed, embracing the perspective that the objective of qualitative research in general and the analysis of qualitative data in particular is the development of theory. A 2 x 2 matrix is considered to be a tabular representation of the relationship of two orthogonal and exhaustive factors (analytic factors) to a third factor (synthetic factor). The four levels of the synthetic factor are related to the four possible pair-wise interactions of the levels of the analytic factors. The simplest form of a complete theoretical statement is a trivariate theoretical statement, which is represented parsimoniously by a 2 x 2 matrix. If the purpose of qualitative data analysis is to generate grounded theory, then the simplest form of the theoretical statements that constitute the theory can be expressed as a 2 x 2 matrix. A specific example is given of the use of a 2 x 2 matrix in a study of alternative teaching work orientations and incentives. A further example from the present authors' prior research concerns the work of school-based specialists. Five figures illustrate 2 x 2 matrices and provide examples of their use. (SLD)