I prefer it
procedure MakeMat(var c: TMatrix; nr, nc: integer; a: array of double);
var
i, j: integer;
begin
SetLength(c, nr, nc);
for i := 0 to nr-1 do
for j := 0 to nc-1 do
c[i,j] := a[i*nc + j];
end;
MakeMat(ya, 5, 11,
[1.53,1.38,1.29,1.18,1.06,1.00,1.00,1.06,1.12,1.16,1.18,
0.57,0.52,0.48,0.44,0.40,0.39,0.39,0.40,0.42,0.43,0.44,
0.27,0.25,0.23,0.21,0.19,0.18,0.18,0.19,0.20,0.21,0.21,
0.22,0.20,0.19,0.17,0.15,0.14,0.14,0.15,0.16,0.17,0.17,
0.20,0.18,0.16,0.15,0.14,0.13,0.13,0.14,0.14,0.15,0.15]);