This document presents a proposed method for efficient and secure data hiding using a secret reference matrix (SRM) in steganography, specifically targeting gray-scale images. The method enhances data embedding capacity and security compared to traditional techniques, maintaining high image quality as indicated by peak-signal-to-noise ratios (PSNR). Experimental results demonstrate that the proposed method achieves a hiding capacity of 2 bits per pixel, surpassing previous methodologies while allowing for significant variation in the SRM to bolster data security.