Beltrami system in high dimensional spaces plays an important role in modern geometric function theory, which has applications in physics and mechanics. This paper deals with the Beltrami system with two characteristic matrices and variable coefficients where the matrices H(x),G(x)∈S(n) satisfy some conditions. A homogeneous elliptic equation of divergence type is derived from the Beltrami system by using the energy and variational methods. A regularity property is obtained by using the Div-Curl fields. These results are general-izations and developments of some known results.
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