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A kind of algebra, called numerical algebra, is proposed and investigated. As its opponent, non-numerical algebra is also defined. The numeralization and dis-numeralization, which convert non-numerical algebra to numerical algebra and vise versa, are considered. Product structure matrix (PSM) of a finite dimensional algebra is constructed. Using PSM, some fundamental properties of finite dimensional algebras are obtained. Then a necessary and sufficient condition for a numerical algebra to be a field is presented. Finally, the invertibility of Segre (commutative) quaternion and some related properties of matrices over Segre quaternion are investigated.
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