In this paper, we demonstrate the usefulness of the duality property by using it to determine the spectrum of the Simpson discrete Fourier transform (SDFT) matrix of dimension N × N , where N ≡ 2 (mod 4), in finding an expression for the minimal polynomial. We determine the eigenvalues and their corresponding multiplicities. The SDFT matrix is diagonalizable. Thus there exists a basis for the underlying vector space consisting of eigenvectors. In light of this, we construct an eigenbasis for each subspace associated with each of the eight distinct eigenvalues.