Let (R, $m_R$, k) be a local maximal commutative subalgebra of $M_n$(k) with nilpotent maximal ideal $m_R$. In this paper, we will construct a maximal commutative subalgebra $R^{ST}$ which is isomorphic to R and study some interesting properties related to $R^{ST}$. Moreover, we will introduce a method to construct an algebra in $MC_n$(k) with i($m_R$) = n and dim(R) = n.