For the standard first course that emphasizes understanding some theory as well as computations for majors in economics, engineering, science, or mathematics. This text encourages students to develop an intuitive understanding of the foundations of Linear Algebra. An emphasis on the concepts of Linear Algebra and Matrix Theory conveys the structure and nature of Linear Spaces and of Linear Transformations. Almost every chapter has three sections: a lecture followed by problems, theoretical and mathematical enrichment, and applications to and from Linear Algebra. Overall, a transformations based text.