The Argentinian Ignacio Zalduendo had a particularly simple 
 example [1991]
(though it relies on that fragment of the Axiom of Choice given by the Hahn-Banach Theorem): 
start with the convolution algebra 
A = 
l1(
Z), 
multiplication being given by (
a • 
b)
n 
 = 
p, q:Σp+q=n 
(
ap·
bq ).
The dual space 
A* is just 
l∞(
Z), and here we define σ as follows:
|  σn =  | 
{ | 
 –1 (n < 0) 
  0 (n = 0) . 
 +1 (n > 0) |   |