Electronic Journal of Differential Equations, Vol. 2006(2006), No. 16, pp. 1-19. Title: Inverse spectral analysis for singular differential operators with matrix coefficients Authors: Nour el Houda Mahmoud (Faculte des Sciences de Tunis, Tunisia) Imen Yaich (Faculte des Sciences de Tunis, Tunisia) Abstract: Let $L_\alpha$ be the Bessel operator with matrix coefficients defined on $(0,\infty)$ by $$ L_\alpha U(t) = U''(t)+ {I/4-\alpha^2\over t^2}U(t), $$ where $\alpha$ is a fixed diagonal matrix. The aim of this study, is to determine, on the positive half axis, a singular second-order differential operator of $L_\alpha+Q$ kind and its various properties from only its spectral characteristics. Here $Q$ is a matrix-valued function. Under suitable circumstances, the solution is constructed by means of the spectral function, with the help of the Gelfund-Levitan process. The hypothesis on the spectral function are inspired on the results of some direct problems. Also the resolution of Fredholm's equations and properties of Fourier-Bessel transforms are used here. Submitted October 14, 2005. Published February 2, 2006. Math Subject Classifications: 45Q05, 45B05, 45F15, 34A55, 35P99. Key Words: Inverse problem; Fourier-Bessel transform; spectral measure; Hilbert-Schmidt operator; Fredholm's equation.