  We propose a model for the mass matrices of quarks and leptons based on two
Abelian flavor symmetries. One is assumed to be broken at a high energy region
near the Planck scale. It is used for the Froggatt-Nielsen mechanism in both
quark and charged lepton sectors. Another one remains unbroken to a multi-TeV
region. The mixings among neutrinos and gauginos including the one of the new
Abelian symmetry generate non-zero masses and mixings among neutrinos. A
bi-maximal scheme for the neutrino oscillation can be realized together with
suitable masses and CKM-mixings in the quark sector. FCNC constraints on this
flavor dependent Abelian symmetry seems to be evaded.
