Abstract: In plants, the MATH gene is implicated in development, hormone signal transduction, and abiotic stress responses. However, the detailed information regarding the GmMATH gene in soybean has not been reported extensively. In this study, we identified 40 conserved GmMATH genes in soybean. These genes can be categorized into 6 subfamilies based on their protein similarity. Furthermore, an analysis of the 2kb promoter region upstream of all GmMATH genes revealed the presence of 431 cis-regulatory elements is associated with plant development and stress response pathways. These findings provide evidence for the involvement of GmMATH genes in developmental regulation and defense responses. Transcriptome data analysis demonstrated that GmMATH genes are engaged at various developmental stages in soybean. Notably, under salt stress conditions, significant changes of expression levels about 32 GmMATH genes are observed; specifically, higher expression levels of GmMATH01 and GmMATH13 are detected in salt-tolerant materials compared to salt-sensitive materials. These findings suggest a correlation between the expression pattern of GmMATH genes and saline-alkali tolerance in soybean. Overall, our study provides a crucial foundation for further investigations into the role played by the GmMATH gene during external stress responses and developmental regulation processes.