We define Mersenne Arithmetic Mean and Mersenne Meet matrices on a subset S = {x₁,x₂,x₃ , .....X_n } with x₁ < x₂ < x₃ < ......< x_n of a lattice with respect to a complex valued function f : P→ C by  A= (a_n) where a_n = and  B= (b_n) where b_{n = 2 ^xxy}. In this paper, we assume that the elements of the matrices A and B are integers and find A/B of the n x n matrices in terms of the usual divisibility in Z.