This paper addresses multi-window Gabor frames with rational time-frequency product. Such issue was considered by Zibulski and Zeevi (Appl. Comput. Harmonic Anal. 4 (1997), 188-221) in terms of Zak transform matrix (so-called Zibuski-Zeevi matrix), and by many others. In this paper, we introduce of a new Zak transform matrix. It is different from Zibulski-Zeevi matrix, but more direct and convenient for our purpose. Using such Zak transform matrix we characterize rational time-frequency multi-window Gabor frames (Riesz bases and orthonormal bases), and Gabor duals for a Gabor frame. Some examples are also provided, which show that our Zak transform matrix method is efficient.