Beginning with the basic concepts of vector spaces such as linear independence, basis and dimension, quotient space, linear transformation and duality with an exposition of the theory of linear operators on a finite dimensional vector space, this book includes the concept of eigenvalues and eigenvectors, diagonalization, triangulation and Jordan and rational canonical forms. Inner product spaces which cover finite dimensional spectral theory and an elementary theory of bilinear forms are also discussed. This new edition of the book incorporates the rich feedback of its readers. We have added new subject matter in the text to make the book more comprehensive. Many new examples have been discussed to illustrate the text. More exercises have been included. We have taken care to arrange the exercises in increasing order of difficulty. There is now a new section of hints for almost all exercises, except those which are straightforward, to enhance their importance for individual study and for classroom use.