In this paper, the notion of Moore–Penrose biorthogonal systems is generalized. In [Fiedler, Moore–Penrose biorthogonal systems in Euclidean spaces, Lin. Alg. Appl. 362 (2003), pp. 137–143], transformations of generating systems of Euclidean spaces are examined in connection with the Moore-Penrose inverses of their Gram matrices. In this paper, g-inverses are used instead of the Moore–Penrose i...