Let $R$ be a ring (not necessarily commutative). A non-unit and non-zero-divisor element $r \in R$ will be called irreducible if for all $a,b \in R$ such that $r=ab$, then $a$ or $b$ is a unit.
The group of units in $M_n(\mathbb{Z})$ is the group $SL^{\pm}_n(\mathbb{Z})$ of matrices of determinant $\pm 1$.
Question 1: What are the irreducible elements of $M_n(\mathbb{Z})$?
If it is too hard, let us restrict to $n=2$.
Note that a sufficient condition for an element $M \in M_n(\mathbb{Z})$ to be an irreducible element is that $\det(M)$ is a prime element of $\mathbb{Z}$. About the converse, let us ask the following:
Question 2: Let $M,N \in M_n(\mathbb{Z})$ such that $\det(M)=\det(N) \neq 0$. Is there $A,B \in SL^{\pm}_n(\mathbb{Z})$ such that $N=AMB$?
A positive answer to Question 2 implies that above sufficient condition is also necessary, and so would answer Question 1.