  We propose a model that all quark and lepton mass matrices have the same zero
texture. Namely their (1,1), (1,3) and (3,1) components are zeros. The mass
matrices are classified into two types I and II. Type I is consistent with the
experimental data in quark sector. For lepton sector, if seesaw mechanism is
not used, Type II allows a large $\nu_\mu - \nu_\tau$ mixing angle. However,
severe compatibility with all neutrino oscillation experiments forces us to use
the seesaw mechanism. If we adopt the seesaw mechanism, it turns out that Type
I instead of II can be consistent with experimental data in the lepton sector
too.
