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Ward Cheney and David Kincaid have developed Linear Algebra: Theory and Applications, Second Edition, a multi-faceted introductory textbook, which was motivated by their desire for a single text that meets the various requirements for differing courses within linear algebra. For theoretically-oriented students, the text guides them as they devise proofs and deal with abstractions by focusing on a comprehensive blend of theory and applications. For application-oriented science and engineering students, it contains numerous exercises that help them focus on understanding and learning not only vector spaces, matrices, and linear transformations, but uses of software tools available for use in applied linear algebra. Using a flexible design, it is an ideal textbook for instructors who wish to make their own choice regarding what material to emphasize, and to accentuate those choices with homework assignments from a large variety of exercises, both in the text and online.