When notions of numbers are expanded from natural number to complex number, a similar mathematical phenomenon can be observed in each number. As a case study, to complex number, the phenomenon is investigated carefully and teaching materials are created. Then complex number is expressed with matrices and is geometrically treated, so a new number which is an extension of complex number is discovered. Thus, teaching material regarding to complex number and matrices is made for students of ordinary level. Moreover, for talented students, material about an extension of complex number can be added to the previous one.