2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/196898Matter collineations of spherically Symmetric Lorentzian Manifolds are considered. These are investigated when the energy-momentum tensor is non-degenerate and also when it is degenerate. We have classified spacetimes admitting higher symmetries and spacetimes admitting SO(3) as the maximal isometry group. For the non-degenerate case, we obtain either {\it four}, {\it six}, {\it seven} or {\it ten} independent matter collineations in which {\it four} are isometries and the rest are proper. The results of the previous paper [1] are recovered as a special case. It is worth noting that we have also obtained two cases where the energy-momentum tensor is degenerate but the group of matter collineations is finite-dimensional, i.e. {\it four} or {\it ten}.25 pages, no figure, Latex, accepted for publication in J. Math. PhysGeneral Relativity and Quantum Cosmologytext