This paper delves into the equivalence problem of Smith forms for multivariate polynomial matrices. Generally speaking, multivariate ($n \geq 2$) polynomial matrices and their Smith forms may not be equivalent. However, under certain specific condition, we derive the necessary and sufficient condition for their equivalence. Let $F\in K[x_1,\ldots,x_n]^{l\times m}$ be of rank $r$, $d_r(F)\in K[x_1]$ be the greatest common divisor of all the $r\times r$ minors of $F$, where $K$ is a field, $x_1,\ldots,x_n$ are variables and $1 \leq r \leq \min\{l,m\}$. Our key findings reveal the result: $F$ is equivalent to its Smith form if and only if all the $i\times i$ reduced minors of $F$ generate $K[x_1,\ldots,x_n]$ for $i=1,\ldots,r$.
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