A matrix substrate having plural switching elements provided in matrix corresponding to intersecting points of scanning lines and signal lines, plural picture element electrodes connected to the switching elements, and horizontal circuits and vertical circuits for inputting the signals to the switching elements comprises a horizontal scanning circuit for sampling a picture data based on digital picture signals, a latch circuit for memorizing the data synchronously with output from the horizontal scanning circuit, a D/A converter for converting the output from the latch circuit into analog signals, plural signal transfer switches provided between the D/A converter and the signal lines, and a selection circuit for selecting at least one of the signal transfer switches. A liquid crystal device comprises the matrix substrate, a counter substrate opposing to the matrix substrate and a liquid crystal material placed between the matrix substrate and the counter substrate.