It is well known that any nonsingular M–matrix admits an LU factorization into M–matrices (with L and U lower and upper triangular respectively) and any singular M–matrix is permutation similar to an M–matrix which admits an LU factorization into M–matrices. Varga and Cai establish necessary and sufficient conditions for a singular M–matrix (without permutation) to allow an LU factorization with L nonsingular. We generalize these results in two directions