Let and be subsets of a finite group with identity , We write if every non-identity element can be written uniquely as with and . These near-factorizations are motivated by the combinatorial problem of
finding -matrix factorizations of the matrix . We derive some results on near-factors and . For example, and each generate . Also, if is abelian, then the automorphism is a multiplier of both and . If the elementary abelian group ( an odd prime) is a homomorphic image of , then . These structure theorems suggest that noncyclic abelian groups rarely have near-factorizations. Constructions of near-factorizations are given for cyclic groups and dihedral groups.