Let Vn(Rn) be the universal
ring with respect to embeddings of the matrix ring Rn into n × n matrix rings over
commutative rings. A construction and a representation is given for this ring. As a
main tool in the construction, it is proved that every R homomorphism of Rn,R a
commutative ring, is the restriction of an inner automorphism of Un, for some
U ⊇ R. Using this, a necessary and sufficient condition for n2 matrices in Rn to be
matrix units is given.