The first step is to list the major activities that have to take place and cluster them under a heading. The activities are presented on the vertical axis.

The second step is to list the main actors involved in these activities. The actors are presented on the horizontal axis.

The third step is to indicate the extent and way actors are involved during the activity.
It is possible to express the involvement with plus and minus symbols or with figures.

The below presented table is the coverage matrix for the Dutch Road Authority in Brabant (The Netherlands) in 1998.