  We study the transition matrix of a quantum walk on strongly regular graphs.
It is proposed by Emms, Hancock, Severini and Wilson in 2006, that the spectrum
of $S^+(U^3)$, a matrix based on the amplitudes of walks in the quantum walk,
distinguishes strongly regular graphs. We find the eigenvalues of $S^+(U)$ and
$S^+(U^2)$ for regular graphs.
