The InMAP Source-Receptor Matrix (ISRM) estimates the air quality impacts of emissions released from any source location in the contiguous United States to any receptor location. Specifically, the values in the ISRM dataset are the change in PM2.5 concentration (µg m-3) in any receptor grid cell per unit of emissions (µg sec-1) in any source grid cell. ISRM was created from repeated runs of the Intervention Model for Air Pollution (InMAP), isolating the impact of emissions from every grid cell in InMAP and from three emission heights representing ground-level, low-stack, and high-stack emissions. A file of the marginal impacts of emissions from each source location is also included ("marginal_values.csv"), which summarizes the estimates in ISRM by each source grid cell in terms of monetary damages ($ tonne-1), increased mortality (deaths tonne-1), and population exposure (population*µg m-3 tonne-1). **An updated version of this dataset is available (DOI: 10.5281/zenodo.3534712). The new version updates the "marginal_values" file. The S-R matrix (isrm_v1.2.1) file has not changed.