The study aimed to apply Microsoft Kinect for acquiring skeletal points in detection of threat gestures using Matrix Matching Algorithm. The proponents considered the disadvantages in the previous study that states that different skeletal lengths affect the output of the system. In this study, it made use of Microsoft Kinect to determine the skeletal points of the body. The Microsoft Kinect was used as the main sensors where in to locate the left wrist, left elbow, left shoulder, left hip, left knee, left ankle, right wrist, right elbow, right shoulder, right hip, right knee and right ankle. The proponents applied the concept of Vector Multiplication and Matrix Matching Algorithm in the computation to obtain the specific matrix value of a single gesture. Upon collecting data, statistical method were implemented in order to assess the response of the system based on the user’s gestures. The proponents used C programming and Visual Studio software for the processing of the data to be used. Furthermore, the proponents asserted that the system was effective in detecting the user’s threat gestures based on the circumstances. Similarly, the proponents analyzed that the user’s gestures was properly identified which was close to the actual gestures made. Key Words: Matrix Matching Algorithm, Threat Body Gestures, Vector Multiplication, Skeletal Points.