The essence of the rough set theory (RST) is to deal with the inconsistent problems by two definable subsets which are called the lower and upper approximations respectively. Asymmetric Similarity relation based Rough Sets (ASRS) model is one kind of extensions of the classical rough set model in incomplete information systems. In this paper, we propose a new matrix view of ASRS model and give the matrix representation of the lower and upper approximations of a concept under ASRS model. According to this matrix view, a new method is obtained for calculation of the lower and upper approximations under ASRS model. An example is given to illustrate processes of calculating the approximations of a concept based on the matrix point of view.