This text is designed to resolve the conflict between the abstractions of linear algebra and the needs and abilities of the students who may have dealt only briefly with the theoretical aspects of previous mathematics courses. The author recognizes that many students will at first feel uncomfortable, or at least unfamiliar, with the theoretical nature inherent in many of the topics in linear algebra. Numerous discussions of the logical structure of proofs, the need to translate terminology into notation, and suggestions about efficient ways to discover a proof are included. This text combines the many simple and elegant results of elementary linear algebra with some powerful computational techniques to demonstrate that theorectical mathematics need not be difficult, mysterious, or useless. This book is written for the second course in linear algebra (or the first course, if the instructor is receptive to this approach).Messer, Robert is the author of 'Linear Algebra Gateway to Mathematics', published 1997 under ISBN 9780065017281 and ISBN 0065017285.