Let S be a semigroup and m(S)
the space of bounded real functions on S. A subalgebra of m(,S) is extremely left
amenable (ELA) if it is (sup) norm closed, left translation invariant, containing
constants and has a multiplicative left invariant mean. S is ELA if m(S) is
ELA. In this paper, we give a method in constructing all ELA subalgebras of
m(S); it turns out that any such subalgebra of m(S) is contained in an ELA
subalgebra which is the uniform limit of certain classes of simple functions on
S.