The set of associative and commutative hypercomplex numbers, called the
perfect hypercomplex algebras (PHAs) is investigated. Necessary and
sufficient conditions for an algebra to be a PHA via semi-tensor product
(STP) of matrices are reviewed. The zero sets are defined for
non-invertible hypercomplex numbers in a given PHA, and characteristic
functions are proposed for calculating zero sets. Then PHA of various
dimensions are considered. First, classification of 2-dimensional PHAs
are investigated. Second, all the 3-dimensional PHAs are obtained and
the corresponding zero sets are calculated. Finally, 4- and higher
dimensional PHAs are also considered.