This paper gives a simple proof of Tutte\´s realizability condition for a cutset (circuit) matrix of a nonoriented graph [1],[2]. First, a minimum nonrealizable matrix is defined as~a matrix
![[ N U]](/images/tex/11394.gif)
that satisfies 1)
![[N U]](/images/tex/11395.gif)
is not a cutset (circuit) matrix, 2)
![[ N U]](/images/tex/11394.gif)
does not satisfy the conditions in Tutte\´s theorem, and 3) deleting any column of

or any row of any normal form
![[N1 U]](/images/tex/11397.gif)
of
![[N U]](/images/tex/11395.gif)
, the resultant matrix is realizable as a cutset (circuit) matrix. A proof of Tutte\´s theorem in this paper is accomplished by showing that minimum nonrealizable matrices do not exist.