In this paper, we define (h(x), g(y))-extension of the Fibonacci p-numbers. We also define golden (p, h(x), g(y))-proportions where p (p = 0, 1, 2, 3, · · · ) and h(x)(> 0), g(y)(> 0) are polynomials with real coefficients. The relations among the code elements of a new Fibonacci matrix, Gp,h,g, (p = 0, 1, 2, 3, · · · ), h(x) (> 0), g(y) (> 0) coincide with the relations among the code matrix f...