This is one of the best books on numerical linear algebra available today. The second edition is an updated and slightly expanded version of the first. Like the first edition, this one is well organized, easy to read, and full of good exercises. Like the first edition, this book makes for a fine text for an undergraduate class in numerical linear algebra -- in fact, it is far less difficult for undergraduates than many of the alternative texts. While the first edition could have been successfully used as a graduate text, this second edition is far more suitable for graduate use. In particular, several more advanced topics have been scattered throughout the book, the organization has been changed, and a new chapter on iterative methods has been added. Many of the exercises are embedded in the text, and core material is often only presented in such exercises. This leaves some details to the reader who must be willing to stop and work through them for maximal value. The book has no source code, but is full of pseudo code. This new edition has the original Fortran exercises, which I think is essential even in this modern era; however, it is also full of new Matlab exercises and examples.