We obtain a new class of polynomial identities on the ring of n × n matrices over any commutative ring with 1 by using the Swan’s graph theoretic method [1] in the proof of Amitsur-Levitzki theorem. Let be an Eulerian graph with k vertices and d edges. Further let be an integer and assume that . We prore that is an PI on Mn(C). Standard and Chang [2] -Giambruno-Sehgal [3] polynomial identities are the spectial examples of our conclusions.