We present a model of quark and squark masses which is based on a non-
Abelian horizontal symmetry. It leads to order of magnitude relations
between quark mass ratios and mixing angles and to the successful exac
t relations in theta(C) = square-root m(d)/m(s) to better than 20% acc
uracy. The non-Abelian symmetry also ensures the necessary squark dege
neracy to suppress FCNC mediated by loops with squarks and gluinos, in
the neutral meson systems.