if it's a loose mat, i'll grab the hair at the skin and pick at it carefully with a comb.
If it's a little tighter, i'll snip it down the center with scissors, grab the hair at the skin and pick at it carefully with a comb.
If there's no hope, I'll snip the sucker off. Hair always grows back.
I don't use any kind of sprays. Also, don't give the dog a bath with mats... they dry even tighter together. But it does seem like regular bathing helps keeps mats at bay!