Abstract: The present invention describes a distribution and temporary storage system of transport units (SIDAT), especially created to handle, in production lines with great speed and flexibility requirements, product lots, materials or components of work in progress. Examples of this type of lines are the production lines of companies related to fashion (clothing and foot-wear) and production lines of special products (namely assembly), for sectors such as furniture, metal-mechanics or electronics; the system is based on a matrix of movement cells (15), motorized from a centralised movement bus (21), upon which they are set up, capable of moving the transport units (16) placed upon themselves to the adjacent cells; a logic aggregation of 2 or 4 individual movement cells forms a compound movement cell which is normally associated to the work stations (9); the movement cell matrix may optionally be supplemented with an overhead storage system.