  A quark and lepton mass matrix model with family symmetries U(3)$\times$O(3)
is investigated on the basis of the so-called yukawaon model. In the present
model, quarks and leptons are assigned to $(\ell, e^c, u^c) \sim ({\bf 3}, {\bf
3}, {\bf 3}^*)$ of U(3) and $(q, d^c, \nu^c) \sim ({\bf 3}, {\bf 3}, {\bf 3})$
of O(3). Then, the neutrino mass matrix is given by $M_\nu = m_D M_R^{-1}
m_D^T$ with $m_D \propto < \Phi_e > $, where the charged lepton mass matrix
$M_e$ is given by $M_e = k < \Phi_e ><\Phi_e^T >$. A merit in considering
U(3)$\times$O(3) lies in that we can lower the cutoff scale $\Lambda$ in the
yukawaon model.
