  Modular data are commonly studied in mathematics and physics. A modular datum
defines a finite-dimensional representation of the modular group
$SL_2(\mathbb{Z})$. In this paper, we show that there is a one-to-one
correspondence between Fourier matrices associated to modular data and
self-dual $C$-algebras that satisfy a certain condition. Also, we prove that a
homogenous $C$-algebra arising from a Fourier matrix has all the degrees equal
to $1$.
