The microscopic R-matrix theory presented in two previous papers is extended to the multichannel scattering case. An antisymmetrized wave function is built in the two-centre harmonic oscillator model. This wave function is proved to be equivalent to the resonating group one even if the nuclei have non-zero spin. The method only requires the calculation of numerical values of matrix elements between Slater determinants. The microscopic R-matrix theory may be applied to study both reactions and inelastic scattering.