To each symmetric n × n matrix W with non-zero complex entries, we associate a vector space N , consisting of certain symmetric n × n matrices. If W satisfies n ∑ x=1 Wa,x Wb,x = nδa,b (a, b = 1, . . . , n), then N becomes a commutative algebra under both ordinary matrix product and Hadamard product (entry-wise product), so that N is the Bose-Mesner algebra of some association scheme. If W sati...