In this paper, the problem of non-regular static state feedback linearization of affine nonlinear systems is considered. First of all, a new canonical form for non-regular feedback linear systems is proposed. Using this form, a recursive algorithm is presented, which yields a condition for single input linearization. Then the left semi-tensor product of matrices is introduced and several new properties are developed. Using the recursive framework and new matrix product, a formula is presented for normal form algorithm. Based on it, a set of conditions for single-input (approximate) linearizability is presented. (C) 2003 Elsevier Ltd. All rights reserved.