This document discusses multiple hypothesis tracking (MHT) and how it can be reformulated using linear assignment problems (LAP) and Murty's algorithm. Specifically, it describes how n-best MHT reduces the problem to an LAP by directly computing the n best hypotheses instead of all possibilities. Murty's algorithm is then used to solve for the n best solutions to the LAP representation of MHT in polynomial time. This reformulation allows MHT to be applied to more practical tracking scenarios.