  Based on a universal seesaw mass matrix model with three scalars \phi_i, and
by assuming an S_3 flavor symmetry for the Yukawa interactions, the lepton
masses and mixings are investigated systematically. In order to understand the
observed neutrino mixing, the charged leptons (e, \mu, \tau) are regarded as
the 3 elements (e_1, e_2, e_3) of S_3, while the neutrino mass-eigenstates are
regarded as the irreducible representation (\nu_\eta, \nu_\sigma, \nu_\pi) of
S_3, where (\nu_\pi, \nu_\eta) and \nu_\sigma are a doublet and a singlet,
respectively, which are composed of the 3 elements (\nu_1, \nu_2, \nu_3) of
S_3.
