i totally recommend cutting the mat out of her hair. assuming you are like me, it's the summer and trimming her hair close to the skin wouldn't be a big problem. equally, a cat's fur grows rather fast. i definitely think you should cut it out.

My great-grandpa's cat has a large mat on her left hip. She's a long haired mix breed. She's an out-side cat so I think the mat might be made of dust and under coat. She's pretty well groomed except for the mat. It seems to be quite close to the skin ,so I don't want to use scissors because 1. long haired cats often have thin skin 2. she's sort of skitterish. I can't brush out the mat without hurting her and I don't want to give her a sedative because she's 15. I can probably get pictures if needed.
Having 2 long haired cats myself, my advice is this, get a pair of scissors and cut it out. Just be careful that you don't cut too close the skin, but enough so that the majority of the mat is out. Once you've done that, you could probably brush what little bit of the mat is left. That's the method we use.
Go to the vet and have the vet shave the cat. A lot less painful for the cat and less of a risk. Had a long haired cat and the mats got bad so just had him shaved. Same with my grandparents' cat. And then while the hair is growing out keep the kitty brushed.
I would reccomend a vet. Maybe it's a tumor underneath the mat.. you wouldn't want to cut into a tumor thinking it's just matted up hair.
:x Well, cutting is the obvious choice, but if you are scared to do that, get a fine toothed comb and begin gently plucking away at the surface. Wash the spot a little too. If its dirt that has made the hair pull together then cleaning it out is a good idea. A baby wipe is easy to use for this.
I wouldn't recommend a pair of sisscors, since the cat might become startled and move. Happened to me once. :x
I usually just try brushing it, since I have a thin-furred cat, but if all else fails for you, a groomer would be in order.
Perhaps take her to a groomer? They might know what to do.
Or else have someone hold her down((You said she's skittish?)) and cut it out in pieces. If you get nervous closer to the skin, cut out as much as you can and then use a comb on the rest.
edit:: omg nm i didn't read that she's 15... I currently have a cat with a really badly ingrown nail, and I am also at a loss of what to do. I don't want to hurt her D:
editx2:: i got it out she screamed the whole time but now she's back to her sweet lovin self
Cleared by staff. Too tall.