This paper gives a complete classification of essentially commutative C*-al
gebras whose essential spectrum is homeomorphic to S2n-1 by their character
istic numbers. Let A(1), A(2) be such two C*-algebras; then they are C*-iso
morphic if and only if they have the same n-th characteristic number. Furth
ermore, Let gamma (n)(A) = m; then A is C*-isomorphic to C*(M-zn,..., M-zn)
if m = 0, A is C*-isomorphic to C*(T-z1,..., Tzn-1, T-zn(m)) if m not equa
l 0, Some examples are given to show applications of the classification the
orem. We finally remark that the proof of the theorem depends on a construc
tion of a complete system of representatives of Ext(S2n-1).