In the present paper,we study square matrices in which the
sum of elements in any row,in any column ,in any extended diagonal
add up to a constant. We call such a matrix a pandiagonal
constant sum matrix. We will show that the number of independents
elements in a pandiagonal constant Sum matrix of order n is
n2 - 4n + 3 if n is odd or n2 - 4n + 4 if n is even