  We present a revised version of the so-called "yukawaon model", which was
proposed for the purpose of a unified description of the lepton mixing matrix
$U_{PMNS}$ and the quark mixing matrix $V_{CKM}$. It is assumed from a
phenomenological point of view that the neutrino Dirac mass matrix $M_D$ is
given with a somewhat different structure from the charged lepton mass matrix
$M_e$, although $M_D=M_e$ was assumed in the previous model. As a result, the
revised model predicts a reasonable value $\sin^2 2\theta_{13} \sim 0.07$ with
keeping successful results for other parameters in $U_{PMNS}$ as well as
$V_{CKM}$ and quark and lepton mass ratios.
